1. Short title This Act may be cited as the Tax Refund Protection Act . 2. Regulation of tax return preparers (a) In general Section 330 of title 31, United States Code, is amended to read as follows: 330. Practice before the department and tax return preparers (a) Subject to section 500 of title 5, the Secretary of the Treasury may— (1) regulate the practice of representatives of persons before the Department of the Treasury through licensure; (2) certify the practice of tax return preparers; and (3) before admitting a representative or a tax return preparer to practice, require that the representative or tax return preparer demonstrate— (A) good character; (B) good reputation; (C) necessary qualifications to enable the representative or tax return preparer to provide to persons valuable service; and (D) competency to advise and assist persons in presenting their cases or in preparing tax returns, claims for refund, or other submissions related to the Internal Revenue Code of 1986 or other laws or regulations administered by the Internal Revenue Service. (b) Any enrolled agents properly licensed to practice as required under rules promulgated under subsection (a) shall be allowed to use the credentials or designation of enrolled agent , EA , or E.A. . (c) (1) After notice and opportunity for a proceeding, the Secretary may, with respect to a representative or tax return preparer who is described in paragraph (2)— (A) suspend or disbar from practice before the Department a representative; (B) decertify a tax return preparer; or (C) censure a representative or tax return preparer. (2) A representative or tax return preparer is described in this paragraph if the representative or tax return preparer— (A) is incompetent; (B) is disreputable; (C) violates regulations prescribed under this section