; and (B) the practice of tax return preparers; and , and (2) in paragraph (2)— (A) by inserting or tax return preparer after representative each place it appears, and (B) 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 Section 330(c) of title 31, United States Code, is amended— (1) by inserting or tax return preparer after representative each place it appears, and (2) in paragraph (4), by striking misleads or threatens and all that follows and inserting the following: misleads or threatens— (A) any person being represented or any prospective person being represented