Providing that an income tax return preparer who willfully prepares, assists in preparing, or causes the preparation of a false income tax return or claim for refund under specified circumstances is subject to a specified statute of limitations and may reserve a point or question for a specified judicial review.
Bill File Type: Regular
Effective Date(s): October 1, 2013
|Date Posted||Document Name|
|2/07/2013||Text - First - Income Tax Return Preparers - False Returns or Claims for Refund - Statute of Limitations|
( 13-1004 )
Last Updated: 2/3/2020 2:27 PM