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2014 Regular Session



Income Tax Return Preparers - False Returns or Claims for Refund - Statute of Limitations

Sponsored by:

Delegate McDermott


In the House - Hearing 1/28 at 1:00 p.m.

Synopsis: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.
Analysis:Fiscal and Policy Note
All Sponsors:Delegate McDermott
Additional Facts:Introduced in a prior session as: HB0967 Session: 2013 Regular Session
Bill File Type: Pre-Filed
Effective Date(s): October 1, 2014
Ways and Means   View Committee Hearing
Broad Subject(s):Taxes - Miscellaneous
Narrow Subject(s):Fraud -see also- Forgery
Income Tax
Judicial Review -see also- Appeals
Statutes of Limitation
Tax Preparers

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October 24, 2017 1:47 P.M.