Statutes, codes, and regulations
Indiana Code
Title 6 - TAXATIONArticle 8.1 - DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
Chapter 17 - INCOME TAX RETURN PREPARERS; PREPARER TAX IDENTIFICATION NUMBERS
Section 6-8.1-17-10 - Communication protocols to share and exchange PTIN information with Internal Revenue Service; other states

Ind. Code § 6-8.1-17-10

Download
PDF
Current through P.L. 171-2024
Section 6-8.1-17-10 - Communication protocols to share and exchange PTIN information with Internal Revenue Service; other states

The department may establish formal and regular communication protocols with the commissioner of the Internal Revenue Service to share and exchange PTIN information for income tax return preparers who are suspected of fraud, who have been disciplined, or who are barred from filing tax returns with the department or the Internal Revenue Service. The department may establish additional communication protocols with other states to exchange similar enforcement or discipline information.

IC 6-8.1-17-10

Added by P.L. 212-2018SP1,SEC. 29, eff. 1/1/2019.