{"data":{"id":"us-in/ic-6-8.1-17-8","jurisdiction":"us-in","citation":"IC 6-8.1-17-8","heading":"Department authority to implement an oversight program using PTINs","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 17. Income Tax Return Preparers; Preparer Tax Identification Numbers"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-17-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"05cb6c13996af5d08d5f01fcea1761490dd5700c5747ec893bb0c95508448991","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-17-7","next":"us-in/ic-6-8.1-17-9"},"notice":"GroundRules: Original legal text. Not legal advice."}