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Indiana · Snapshot 2026

IC 6-8.1-17-8: Department authority to implement an oversight program using PTINs

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
  3. Chapter 17. Income Tax Return Preparers; Preparer Tax Identification Numbers

Sec. 8. 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.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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