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.
Ind. Code § 6-8.1-17-8
Department authority to implement an oversight program using PTINs
As added by P.L.212-2018(ss), SEC.29.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.