The purpose of this legislation, known as the Protecting Taxpayers from Ghost Preparers Act, is to strengthen the penalties for tax return preparers who improperly alter tax returns. The goal is to protect taxpayers from fraud and ensure that tax returns are prepared accurately and honestly. One of the key provisions of this act is the introduction of penalties for tax return preparers who alter returns inappropriately. This includes any documents that are meant to be tax returns or related requests.