Indiana Code — Title 6 (Taxation)
IC 6-8.1-17-9
Bar or suspension of income tax preparer from filing income
Official textiga.in.govlast amended
tax returns; hearing; judicial review
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.
Amendment history
As added by P.L.212-2018(ss), SEC.29.
Source: view the official text
Nearby sections (25 sections)
- 6-8.1-16.3-6 · Public record laws; exception
- 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