Bar or Suspension of Income Tax Preparer From Filing Income Tax Returns; Hearing; Judicial Review

  1. Law
  2. Indiana Code
  3. Taxation
  4. Department of State Revenue; Tax Administration
  5. Income Tax Return Preparers; Preparer Tax Identification Numbers
  6. Bar or Suspension of Income Tax Preparer From Filing Income Tax Returns; Hearing; Judicial Review

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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.


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