Connecticut General Statutes
Chapter 229 - Income Tax
Section 12-790c. - Denial, suspension or revocation of permit. Hearing.

(a)(1) No tax preparer or facilitator shall do or commit any of the following acts or omissions, and the commissioner may deny the issuance of an initial or a renewal permit and may suspend or revoke any such permit for the following acts or omissions or for a violation of any provision of section 12-790a or 12-790b:

(A) Engage in a criminal act resulting in conviction of the tax preparer or facilitator or in unprofessional conduct resulting in final disciplinary action by the federal government, any state or jurisdiction of the United States, any other governmental agency or a professional licensing board or similar entity, provided such act or conduct is substantially related to qualification as a tax preparer or facilitator;
(B) Procure or attempt to procure a permit under section 12-790a by material misrepresentation or fraud; or
(C) Violate, attempt to violate or assist in or abet the violation of any provision of section 12-790a or 12-790b.
(2) The commissioner may discipline a tax preparer or facilitator by (A) issuing a written warning, (B) suspending the tax preparer's or facilitator's permit for a period not to exceed one year, or (C) revoking such permit.
(b) (1) The commissioner may issue a written order notifying a tax preparer or facilitator of the suspension or revocation of such tax preparer's or facilitator's permit for good cause shown. Such notice shall include the right of the tax preparer or facilitator to request, in writing, a hearing before the commissioner, provided such request is received by the commissioner not later than thirty days after the date of such notice.
(2) If a hearing is timely requested, the commissioner shall, not later than thirty days after the receipt of the request, convene such hearing as a contested case in accordance with the provisions of chapter 54. Not later than sixty days after the receipt of the request, the commissioner shall issue a final decision vacating, modifying or affirming the commissioner's order. Any person aggrieved by such final decision may appeal such decision in accordance with the provisions of section 4-183.
(c) Nothing in sections 12-790 to 12-790c, inclusive, shall be construed to prevent the state from pursuing any other remedy available under law for actions taken by a tax preparer or facilitator.
(P.A. 17-147, S. 18; P.A. 18-26, S. 28.)
History: P.A. 17-147 effective October 1, 2018; P.A. 18-26 amended Subsec. (a)(1) to replace “sections 12-790a and 12-790b” with “section 12-790a or 12-790b”.

Structure Connecticut General Statutes