; etc. Title I—Preparation of Tax Returns Sec. 101. Preparer penalties with respect to preparation of returns and other submissions. Sec. 102. Limit redisclosures and uses of consent-based disclosures of tax return information. Title II—Improving IRS Procedures Sec. 201. Modification of requirements relating to tax lien information contained in consumer credit reports. Sec. 202. De novo tax court review of innocent spouse relief determinations. Sec. 203. Removal of nonpayment period from list of triggering events for returns relating to cancellation of indebtedness. Sec. 204. Special rules for levies that attach to a fixed and determinable right. I Preparation of Tax Returns 101. Preparer penalties with respect to preparation of returns and other submissions (a) Inclusion of other submissions in penalty provisions (1) Understatement of taxpayer’s liability by tax return preparer (A) In general Section 6694 is amended by striking return or claim of refund each place it appears and inserting return, claim of refund, or other submission to the Secretary . (B) Conforming amendments Section 6694 , as amended by paragraph (1), is amended by striking return or claim each place it appears and inserting return, claim, or other submission to the Secretary . (2) Increase in penalty in case of gross misconduct Subsection (b) of section 6694 is amended by adding at the end the following new paragraph: (4) Increase in penalty in case of gross misconduct In the case of an understatement to which this section applies that is attributable to the tax return preparer’s making a false or fraudulent return or claim for refund without the taxpayer’s knowledge, subsection (a) shall be applied by substituting 100 percent of the amount of the understatement for 50 percent of the amount derived (or to be derived) by the tax return preparer with respect to the return or claim . This penalty shall be in addition to any other penalties provided by law. . (3) Other assessable penalties (A) In general Section 6695 is amended by striking return