(a) The department:(1) may investigate the actions of any income tax return preparer filing income tax returns; and(2) after a hearing, may bar or suspend an income tax return preparer from filing returns with the department for good cause.(b) Notwithstanding IC 4-21.5-2-4, the department shall conduct a hearing described in subsection (a)(2) under IC 4-21.5-3, and judicial review of an adverse decision in a hearing described in subsection (a)(2) shall be in accordance with IC 4-21.5-5.As added by P.L.212-2018(ss), SEC.29.
Indiana Legal Code