and direction of a tax return preparer who signs the return or claim for refund and is a certified public accountant, an attorney or enrolled agent. . (2) Clarification of rescission authority Section 6109 is amended by inserting after subsection (d) the following new subsection: (e) Authority To rescind identifying number of tax return preparer (1) In general The Secretary may rescind an identifying number issued under subsection (a)(4) if— (A) after notice and opportunity for a hearing, the preparer is shown to be incompetent or disreputable (as such terms are used in subsection (c) of section 330 of title 31, United States Code)