Another provision would require a paid, non-credentialed tax return preparer to demonstrate suitability to be a tax return preparer by providing information about the competence and character of the preparer, passing a criminal background and tax compliance check, taking up to 18 hours of continuing education each year, and demonstrating completion of the required CE. Tax Court Standalone Refund Suits: Grants the Tax Court concurrent jurisdiction to hear standalone tax refund suits for amounts of $2 million or less . Grants the Tax Court concurrent jurisdiction to hear standalone tax refund suits for amounts of . Title VII: WhistleblowersThis title improves protections and incentives for individuals who report tax noncompliance:De Novo Tax Court Review: Replaces the highly deferential "abuse of discretion" review with a de novo standard of review for Tax Court appeals of whistleblower award determinations. Mandates that whistleblowers proceed anonymously in Tax Court unless a public societal interest in disclosure outweighs potential harm.