Indiana Code 6-8.1-17-10. Communication protocols to share and exchange PTIN information with Internal Revenue Service; other states
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Terms Used In Indiana Code 6-8.1-17-10
- Fraud: Intentional deception resulting in injury to another.
- income tax return: means any of the following:
Indiana Code 6-8.1-17-1
- PTIN: means the preparer tax identification number that the Internal Revenue Service issues to identify tax return preparers under 26 U. See Indiana Code 6-8.1-17-3
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.