1.1 	A bill for an act
1.2 	relating to tax preparers; expanding the list of penalties that subject the names 
1.3 	of tax preparers to publication by the commissioner of revenue;amending 
1.4 	Minnesota Statutes 2005 Supplement, section 270C.446, subdivision 2.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2005 Supplement, section 270C.446, subdivision 2, 
1.7 	is amended to read:
1.8 		Subd. 2.Required and excluded tax preparers. (a) Subject to the limitations of 
1.9 	paragraph ~~(b)~~ (c), the commissioner must publish lists of tax preparers who have been 
1.10 	subject to penalties. The list must include:
1.11 	(1) tax preparers who have been convicted under section 289A.63~~.~~;
1.12 	(2) tax preparers who have been assessed penalties under section 289A.60, 
1.13 	subdivision 13;
1.14 	(3) tax preparers against whom cumulative penalties of $1,000 or more have been 
1.15 	assessed under section 270C.445, subdivision 6; and
1.16 	(4) tax preparers whose authority to transmit returns electronically has been 
1.17 	terminated under section 270C.445, subdivision 6, or under section 289A.60, subdivision 
1.18 	13.
1.19 	(b) The list may include tax preparers against whom cumulative penalties of less 
1.20 	than $1,000 have been assessed under section 270C.445, subdivision 6.
1.21 	(c) For the purposes of this section, tax preparers are not subject to publication if:
1.22 	(1) an administrative or court action contesting the penalty has been filed or served 
1.23 	and is unresolved at the time when notice would be given under subdivision 3;
1.24 	(2) an appeal period to contest the penalty has not expired; or
2.1 	(3) the commissioner has been notified that the tax preparer is deceased.

2.2 	EFFECTIVE DATE. This section is effective for tax preparers who:
2.3 	(1) engage in conduct on or after August 1, 2006, that results in assessment of one or 
2.4 	more penalties under section 270C.445, subdivision 6 or section 289A.60, subdivision 
2.5 	13; or
2.6 	(2) engage in conduct on or after August 1, 2006, that results in termination of 
2.7 	authority to transmit returns electronically under section 270C.445, subdivision 6, or 
2.8 	section 289A.60, subdivision 13.
2.9