RI S2810

Defines "ghost preparer" as a tax return preparer who does not self-identify on returns, fails to comply with IRS PTIN requirements, and is compensated for preparing returns.

Prohibits tax return preparers from acting as ghost preparers or engaging in activities that facilitate the use of ghost preparers.

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

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

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