US Laws, Codes, Statutes & Cases

A. The director may apply to the tax court to enjoin any return preparer from engaging in business if the return preparer has:

1. Been subject to a civil or criminal penalty prescribed by section 42-1125 or 42-1127.

2. Misrepresented the preparer's experience or education.

3. Guaranteed the payment of any tax refund or the allowance of any tax credit.

4. Engaged in any other fraudulent or deceptive conduct that substantially interferes with the proper administration of this title or title 43.

B. On application by the director and after a hearing, the court may enjoin the return preparer from engaging in business as a return preparer.