2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
CHAPTER 17. Income Tax Return Preparers; Preparer Tax Identification Numbers
6-8.1-17-10. Communication protocols to share and exchange PTIN information with Internal Revenue Service; other states

Universal Citation: IN Code § 6-8.1-17-10 (2018)
IC 6-8.1-17-10 Communication protocols to share and exchange PTIN information with Internal Revenue Service; other states

Effective 1-1-2019.

     Sec. 10. 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.

As added by P.L.212-2018(ss), SEC.29.

 

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