IC 6-8.1-17-8 : Department authority to implement an oversight program using PTINs

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.