; and (B) the practice of tax return preparers; and , and (2) in paragraph (2)— (A) by inserting or a tax return preparer to prepare tax returns after practice , (B) by inserting or tax return preparer before demonstrate , and (C) by inserting or in preparing their tax returns, claims for refund, or documents in connection with tax returns or claims for refund after cases in subparagraph (D). (b) Authority To sanction regulated tax return preparers Subsection (c) of section 330 of title 31, United States Code, is amended— (1) by striking before the Department , (2) by inserting or tax return preparer after representative each place it appears, and (3) in paragraph (4), by striking misleads or threatens and all that follows and inserting misleads or threatens— (A) any person being represented or any prospective person being represented; or (B) any person or prospective person whose tax return, claim for refund, or document in connection with a tax return or claim for refund, is being or may be prepared. . (c) Minimum competency standards for tax return preparers Section 330 of title 31, United States Code, is amended by adding at the end the following new subsection: (f) Tax return preparers (1) In general Any tax return preparer shall demonstrate minimum competency standards under this subsection by— (A) obtaining an identifying number for securing proper identification of such preparer as described in section 6109(a)(4) of the Internal Revenue Code of 1986; (B) satisfying any examination and annual continuing education requirements as prescribed by the Secretary