Indiana Code — Title 6 (Taxation)
IC 6-8.1-17-10
Communication protocols to share and exchange PTIN
Official textiga.in.govlast amended
information with Internal Revenue Service; other states
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.
Amendment history
As added by P.L.212-2018(ss), SEC.29.
Source: view the official text
Nearby sections (25 sections)
- 6-8.1-16.3-7 · State and local taxation prohibited
- 6-8.1-16.3-8 · Annual report
- 6-8.1-16.3-9 · Rules
- 6-8.1-17-1 · "Income tax return"
- 6-8.1-17-2 · "Income tax return preparer"
- 6-8.1-17-3 · "PTIN"
- 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
- 6-8.1-17-6 · Income tax preparation; preparer required to provide PTIN
- 6-8.1-17-7 · Penalties for failing to provide PTIN
- 6-8.1-17-8 · Department authority to implement an oversight program
- 6-8.1-17-9 · Bar or suspension of income tax preparer from filing income
- 6-8.1-17-10 · Communication protocols to share and exchange PTIN
- 6-8.1-17-11 · Rules
- 6-8.1-18-1 · "Payroll service provider"
- 6-8.1-18-2 · "Responsible person"
- 6-8.1-18-3 · Annual registration; payroll service provider
- 6-8.1-18-4 · Payroll service provider; permitted to retain income…
- 6-8.1-18-5 · Payroll service provider; required contract provisions;…
- 6-8.1-18-6 · Failure to remit taxes
- 6-8.1-18-7 · Annual fee for registration
- 6-8.1-18-8 · Required address of record with the department; employer's
- 6-8.1-18-9 · Notice to employers; remittance of taxes
- 6-8.1-18-10 · Rules
- 6-8.1-19-1 · Liability for tax not remitted