Sec. 9. (a) The department:
(1) may investigate the actions of any income tax return preparer filing income tax returns; and
(2) after a hearing, may bar or suspend an income tax return preparer from filing returns with the department for good cause.
(b) Notwithstanding IC 4-21.5-2-4, the department shall conduct a hearing described in subsection (a)(2) under IC 4-21.5-3, and judicial review of an adverse decision in a hearing described in subsection (a)(2) shall be in accordance with IC 4-21.5-5.
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