IC 6-8.1-17-9: Bar or suspension of income tax preparer from filing income tax returns; hearing; judicial review
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
- Chapter 17. Income Tax Return Preparers; Preparer Tax Identification Numbers
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.
Collected 2026-09-09T01:51:39Z. Source file · JSON