(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 or claim for refund each place it appears and inserting return, claim for refund, or other submission . (B) Conforming amendments Section 6695 , as amended by paragraph (1), is amended by striking return or claim each place it appears and inserting return, claim, or other submission . (b) Increase in certain other assessable penalty amounts (1) In general Subsections (a), (b), and (c) of section 6695 are each amended by striking $50 and inserting $1,000 . (2) Removal of annual limitation Subsections (a), (b), and (c) of section 6695 are each amended by striking the last sentence thereof. (c) Review by the Treasury Inspector General for Tax Administration Subparagraph (A) of section 7803(d)(2) is amended by striking and at the end of clause (iii), by striking the period at the end of clause (iv) and inserting , and , and by adding at the end the following new clause: (v) a summary of the penalties assessed and collected during the reporting period under sections 6694 and 6695 and under the regulations promulgated under section 330 of title 31, United States Code, and a review of the procedures by which violations are identified and penalties are assessed under those sections, . (d) Additional certification on documents other than returns (1) Identifying number required for all submissions to the IRS by tax return preparers The first sentence of paragraph (4) of section 6109(a) is amended by striking return or claim for refund and inserting return, claim for refund, statement, or other document . (2) Effective date The amendment made by paragraph (1) shall apply to any return, claim for refund, or submission to the Secretary that is filed after the date of the enactment of this Act. (e) Coordination with section 6060 (a) The Secretary of the Treasury shall coordinate