Protecting Taxpayers from Ghost Preparers Act

Protects taxpayers from "ghost preparers" by clarifying that extensions of tax-assessment deadlines depend on the taxpayer's intent. Section 2 would insert the phrase "by the taxpayer" into Internal Revenue Code section 6501(c)(1) so extensions tied to preparer wrongdoing cannot be invoked based on a preparer's intent when the taxpayer is the affected party. That amendment would apply to assessments made or proceedings begun after enactment. Section 3 would renumber a subsection of the Disaster Related Extension of Deadlines Act to preserve cross-reference alignment.