Statutes, codes, and regulations
Indiana Code
Title 6 - TAXATIONArticle 8.1 - DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
Chapter 17 - INCOME TAX RETURN PREPARERS; PREPARER TAX IDENTIFICATION NUMBERS
Section 6-8.1-17-8 - Department authority to implement an oversight program using PTINs

Ind. Code § 6-8.1-17-8

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Current through P.L. 171-2024
Section 6-8.1-17-8 - Department authority to implement an oversight program using PTINs

The department may develop and by rule implement a program using PTINs as an oversight mechanism to assess returns to identify high error rates, patterns of suspected fraud, and unsubstantiated basis for tax positions by income tax return preparers.

IC 6-8.1-17-8

Added by P.L. 212-2018SP1,SEC. 29, eff. 1/1/2019.