RI H7613

Defines "ghost preparer" as a tax return preparer who does not self-identify on returns they prepare or does not comply with IRS PTIN requirements while being compensated for return preparation

Prohibits tax return preparers from acting as ghost preparers or engaging in any activity that facilitates the use of a ghost preparer

Imposes penalty of up to $1,000 per return for tax preparers who willfully mislead clients, commit fraud, or circumvent tax laws administered by the tax administrator

Authorizes penalties of up to $5,000 per violation for suspended preparers and up to $10,000 per violation for revoked preparers who continue to file returns after losing their privileges

Requires the tax administrator to periodically publish a list of tax return preparers whose privileges have been suspended or revoked