Taxpayer Protection and Assistance Act of 2005

[AI summary unavailable — showing source text] Taxpayer Protection and Assistance Act of 2005 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to: (1) make grants to establish tax return preparation clinics for low-income taxpayers; (2) regulate the conduct of enrolled agents before the Internal Revenue Service (IRS); (3) regulate and test paid income tax preparers; (4) contract for the development or administration of examinations for paid income tax preparers; (5) require the registration of refund anticipation loan facilitators; and (6) award demonstration project grants to assist low-income taxpayers without bank accounts to obtain such accounts with federally insured depository institutions. Establishes in the IRS the Office of Professional Responsibility to administer the regulation of paid income tax preparers. Requires refund anticipation loan facilitators to make specified disclosures to taxpayers about refund loan transactions. Requires a set aside of a portion of Tax Court practitioner fees for assistance to pro se taxpayers in the Tax Court.…