Indiana Code 6-8.1-17-8. Department authority to implement an oversight program using PTINs
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Terms Used In Indiana Code 6-8.1-17-8
- Fraud: Intentional deception resulting in injury to another.
- income tax return: means any of the following:
Indiana Code 6-8.1-17-1
- Oversight: Committee review of the activities of a Federal agency or program.
Sec. 8. The department may develop and by rule implement a program using PTINs as an oversight mechanism to assess returns to identify high error rates, patterns of suspected fraud, and unsubstantiated basis for tax positions by income tax return preparers.
As added by P.L.212-2018(ss), SEC.29.