Penalties for tax return preparers who improperly alter returns

(a) In general Paragraph (1) of section 6696(e) is amended to read as follows: (1) Return The term return means— (A) any return of any tax imposed by this title, (B) any administrative adjustment request under section 6227, (C) any partnership adjustment tracking report under section 6226(b)(4)(A), and (D) any other document purporting to be a return, request, or report described in subparagraphs (A) through (C).. (b) Effective date The amendment made by this section shall take effect on the date of enactment of this Act.