Sec. 10. The department may establish formal and regular communication protocols with the commissioner of the Internal Revenue Service to share and exchange PTIN information for income tax return preparers who are suspected of fraud, who have been disciplined, or who are barred from filing tax returns with the department or the Internal Revenue Service. The department may establish additional communication protocols with other states to exchange similar enforcement or discipline information.
As added by P.L.212-2018(ss), SEC.29.
Structure Indiana Code
Article 8.1. Department of State Revenue; Tax Administration
Chapter 17. Income Tax Return Preparers; Preparer Tax Identification Numbers
6-8.1-17-1. "Income Tax Return"
6-8.1-17-2. "Income Tax Return Preparer"
6-8.1-17-4. Preparation of Income Tax Returns; Substantial Portion
6-8.1-17-5. Income Tax Preparation; Restricted Unless Ptin Provided on the Return
6-8.1-17-6. Income Tax Preparation; Preparer Required to Provide Ptin on Any Return
6-8.1-17-7. Penalties for Failing to Provide Ptin
6-8.1-17-8. Department Authority to Implement an Oversight Program Using Ptins