Ind. Code § 6-8.1-17-9
Bar or suspension of income tax preparer from filing income tax returns; hearing; judicial review
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2023
As of January 1, 2018
Effective 1-1-2019.
Sec. 9. (a) The department:
Sec. 9. (a) The department:
(1) may investigate the actions of any income tax return preparer filing income tax returns; and
(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.
(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.
(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.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.