This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and
universities.
| Rule |
Rule 5703-1-01 | Information exchange with other states.
Effective:
October 27, 2023
Under authority of section 5703.40 of the Revised
Code, it is hereby ordered that all divisions of this department may exchange
any or all data or other information which this department may have before it,
other than that secured from the federal government or from some other state,
with state departments of any other state of the United States which administer
the tax laws of such state under the following circumstances and
conditions: A reciprocal agreement with the tax administering
authority of each other state will provide for the mutual exchange of
information with such other state; A record of such information so exchanged will be
maintained by the division of this department concerned with such exchange,
either sending or receiving such information, for a period of four years from
the date of exchange; Such information received from another state is
treated as confidential pursuant to the reciprocal agreement that exists
between such other state and the state of Ohio.
Last updated October 27, 2023 at 8:39 AM
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Rule 5703-1-03 | Information exchange with federal government.
Pursuant to the provisions of section 5703.40 of
the Revised Code, the department of taxation under the jurisdiction of the tax
commissioner may exchange, as authorized by law, information with the federal
government and its instrumentalities.
Last updated September 9, 2024 at 3:06 PM
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Rule 5703-1-04 | Existing rules and regulations.
Effective:
October 27, 2023
All existing rules, regulations, information
releases, bulletins, directives and orders of the tax commissioner, with
respect to all taxes and assessments administered and supervised by the
commissioner, remain in full force and effect until modified, amended or
rescinded in accordance with the law.
Last updated October 27, 2023 at 8:40 AM
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Rule 5703-1-05 | Certification of payment of taxes for purposes of dissolution of corporate charter or surrender of license.
Effective:
October 27, 2023
(A) Domestic corporations, foreign
corporations, and those nonprofit corporations organized pursuant to Chapter
1729. of the Revised Code, or organized or operating in a manner similar to
that authorized by Chapter 1729. of the Revised Code pursuant to the law of
another state or country, which desire to dissolve their charter or surrender
their license to transact business in this state must furnish the secretary of
state with the receipts, certificates, or other evidence enumerated in division
(H) of section 1701.86, division (G) of section 1702.47, division (C) or (D) of
section 1703.17, or division (H) or section 1729.55 of the Revised Code.
(B) In the case of an
organized-for-profit domestic corporation filing for a certificate of
dissolution or merging, consolidating, or converting into a surviving or new
entity that is not a foreign or domestic corporation that is licensed to
transact business in Ohio, prior to filing for dissolution, merger,
consolidation, or conversion with the secretary of state, the corporation
must: (1) Obtain from the
department of taxation a certificate of tax clearance showing that all taxes
imposed under the laws of this state that are or will be due from the
corporation on the date of such filing have been paid; or (2) Obtain a certificate
or other evidence indicating that the department of taxation has received an
adequate guarantee for the payment of all taxes administered and collected by
the commissioner that are or will be due on the date of such
filing. (C) In the case of an organized
not-for-profit domestic corporation filing for a certificate of dissolution or
merging, consolidating, or converting into a surviving or new entity that is
not a foreign or domestic corporation that is licensed to transact business in
Ohio, prior to filing for dissolution, merger, consolidation, or conversion
with the secretary of state, the corporation must: (1) Obtain from the
department of taxation a certificate of tax clearance showing that all taxes
imposed under the laws of this state that are or will be due from the
corporation on the date of such filing have been paid or that such payment has
been adequately guaranteed; or (2) Notify the department
of taxation in writing of the scheduled effective date of dissolution, merger,
consolidation, or conversion and acknowledge in writing the applicability of
section 1702.55 of the Revised Code. (D) In the case of an
organized-for-profit or not-for-profit foreign corporation licensed to transact
business in Ohio filing for a certificate of dissolution or merging,
consolidating, or converting into a surviving or new entity that is not a
foreign or domestic corporation that is licensed to transact business in Ohio,
prior to filing for dissolution, merger, consolidation, or conversion with the
secretary of state, the foreign corporation must: (1) Obtain from the
department of taxation a certificate of tax clearance showing that all
franchise, sales, use, and highway use taxes accruing up to the date of such
filing have been paid or that such payment has been adequately guaranteed;
or (2) Notify the department
of taxation in writing of the scheduled date of filing the certificate of
surrender, merger, consolidation, or conversion and acknowledge in writing that
such filing does not relieve the foreign corporation of liability, if any, for
payment of all franchise, sales, use, and highway use taxes accruing up to the
date of filing. (E) In the case of a cooperative
association organized pursuant to Chapter 1729. of the Revised Code or
organized or operating in a manner similar to that authorized by Chapter 1729.
of the Revised Code pursuant to the law of another state or country licensed to
transact business in Ohio, prior to filing a certificate of dissolution with
the secretary of state, the association must: (1) Obtain from the
department of taxation a certificate of tax clearance showing that all
franchise, sales, use, and highway use taxes accruing up to the date of such
filing have been paid or that such payment has been adequately guaranteed;
or (2) Notify the department
of taxation in writing of the scheduled date of filing of the certificate of
dissolution and acknowledge in writing the applicability of section 1729.25 of
the Revised Code. (F) Form no. D-5, "Notification of
Dissolution or Surrender," is prescribed by the tax commissioner for the
purpose of obtaining a certificate of tax clearance indicating that the taxes
administered by the tax commissioner have been paid or an adequate guarantee
that such taxes will be paid has been received by the department, and to
satisfy paragraphs (C)(2), (D)(2), and (E)(2) of this rule. Corporations
desiring to file a certificate of dissolution, merger, consolidation, or
conversion, as described in this rule, should submit a completed form no. D-5
to the department of taxation at least thirty days prior to such filing. To
avoid delay in receiving a certificate of tax clearance, any delinquent tax
returns or reports should accompany the form no. D-5 together with a certified
check or money order in payment for each of the taxes due thereon. Failure to
initially submit all necessary information, tax returns, and/or payments may
result in tax audits and will delay issuance of the desired
certificate. (G) For the purpose of guaranteeing the
payment of any taxes which may be due, either a cash bond or surety bond issued
by a bonding agency licensed to do business in Ohio may be posted with the
commissioner by the applicant. The commissioner will determine the amount. Such
bond remains in force until all taxes have been paid, whereupon the
commissioner will provide written notice to that effect. (H) Upon determining that all taxes have
been paid or adequately guaranteed, the commissioner will issue a certificate
of tax clearance to the applicant. Failure to pay or adequately guarantee any
of these taxes will prevent issuance of this certificate. (I) It is the responsibility of the
applicant to obtain a personal property tax release certificate from the
treasurer of each county in which the applicant had taxable personal property.
It is the responsibility of the county officials to determine that all personal
property taxes have been paid. (J) Form no. D-5, "Notification of
Dissolution or Surrender," revised May 2021 and located on the
department's website, is incorporated in this rule by
reference.
Last updated October 27, 2023 at 8:40 AM
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Rule 5703-1-06 | Certification of exempt facilities under sections 5709.20 to 5709.27 of the Revised Code.
Effective:
October 27, 2023
Pursuant to division (B) of section 5709.21 of the
Revised Code, the tax commissioner hereby prescribes the manner and form of
applying for the certification of exempt facilities under sections 5709.20 to
5709.27 of the Revised Code. (A) Application for certification of an
exempt facility as defined in division (E) of section 5709.20 of the Revised
Code shall: (1) Be made by the person
owning the facility at the time of application; (2) Contain plans and
specifications of the property, including all materials incorporated or to be
incorporated into the property and the associated costs of the materials, and a
descriptive list of all equipment acquired or to be acquired by the applicant
for the exempt facility and the associated costs of the equipment;
(3) Include details of how the applicant determined the
cost of any auxiliary property under section 5709.21 of the Revised
Code; (4) Be accompanied
by the nonrefundable fee prescribed by section 5709.212 of the Revised Code.
Section 5709.212 of the Revised Code provides that until such fee is paid, the
application is not complete, and the applicant is not entitled to any tax
exemption under section 5709.25 of the Revised Code. An exemption will be allowed only for those
exempt facility costs covered by the fee paid. If the exempt facility costs
exceed those covered by the fee paid, a certificate will not be issued for the
excess amount until the additional fee is paid. An application is filed when a properly completed
application is received by the commissioner. An application is not properly
completed until all necessary fees, documents, and information are received.
The commissioner will provide the applicant at least thirty days after a
request is sent to complete the application. Thereafter, the commissioner may
deny issuing a certificate because the application is not properly completed. A
final determination reflecting such denial may be issued without obtaining the
opinion of the director of environmental protection or the director of
development. The final determination is subject to appeal under section 5717.02
of the Revised Code. Once the denial becomes final, the applicant may file a
new application if the applicant still wants a certificate to be issued. An applicant generally needs to file a separate
application for each location where the owner has facilities for which
certification is sought and for every county where a facility is located.
However, under authority of division (D) of section 5709.21 of the Revised
Code, the commissioner may allow an applicant to file one application that
applies to multiple facilities in the same county if the facilities are the
same or substantially similar. In addition, a single application, listing each
owner and its percentage of ownership, shall be filed for a jointly owned
facility; if at any time before or after issuance of an exempt facility
certificate the percentages of ownership change, the joint owners will notify
the commissioner in writing of the change. (B) As soon as is practicable after
receipt of a properly completed application, the commissioner will provide a
copy of the application and any accompanying documentation to the county
auditor of the county in which the facility is located. (C) The commissioner will provide a copy
of a properly completed application to either the director of environmental
protection or the director of development, as appropriate, to obtain the
director's opinion concerning the facility. After obtaining the
director's opinion and considering any additional information requested,
the commissioner will ascertain if a certificate should be issued in whole or
in part or denied. The commissioner will give written notice of the
proposed finding to the applicant and the appropriate county auditor. If the
applicant or the county auditor desires a reconsideration of the proposed
finding, either person may file a written request for reconsideration with the
commissioner within sixty days after the notice was sent. Either person may
include a request that the commissioner conduct a hearing on the
application. If a hearing has been requested, the commissioner
will schedule a hearing and give notice thereof to the applicant, the county
auditor, and the appropriate director. After the hearing, the commissioner will
issue a final determination on the application and serve copies of the final
determination on the applicant and the appropriate county auditor. The final
determination is subject to appeal under section 5717.02 of the Revised
Code. After conclusion of the above proceedings,
including exhaustion of any appeal, the commissioner will issue, if applicable,
an exempt facility certificate, which will include an exempt facility
certificate number. The number is used on all tax returns, all sales tax
exemption certificates, and all other forms and correspondence pertaining to
the facility. (D) For purposes of audit and examination
by employees of the tax commissioner, the taxpayer shall identify separately
the exempted portion of a facility on the taxpayer's books and
records. (E) Upon the commissioner's own
motion or upon receiving a complaint, the commissioner may, at the
commissioner's discretion, after giving notice and the opportunity for a
hearing to a certificate holder, revoke or modify such certificate in
accordance with division (C) of section 5709.22 of the Revised
Code. (F) New applications for the addition,
enlargement, expansion, or replacement of property at a previously certified
exempt facility, filed udner division (E) of section 5709.25 of the Revised
Code, are separately ascertained for each such facility. If the exempt facility
is a jointly owned facility, the new application is based on the aggregate
costs of all the joint owners of the facility. The new application shall be accompanied by the
nonrefundable fee prescribed for applications filed under division (E) of
section 5709.25 of the Revised Code. Section 5709.212 of the Revised Code
provides that until the fee is paid, the application is not complete, and the
applicant is not entitled to any tax exemption under section 5709.25 of the
Revised Code. A certificate will not be issued for the addition, enlargement,
expansion, or replacement until the fee is paid. (G) In the event of the transfer of an
exempt facility certificate as provided by section 5709.27 of the Revised Code,
the transferee shall promptly provide: (1) Written notice of the transfer to the commissioner and
to the county auditor of the county in which the facility is located,
specifying the effective date of the transfer; and (2) A copy of the instrument of transfer and a copy of the
certificate transferred. (H) As used in section 5709.21 of the
Revised Code, "the date of the construction of the facility" means
the date on which actual installation or construction of the facility, as set
forth by the plans and specifications, is begun, which will result in the
completed and operational facility.
Last updated October 27, 2023 at 8:40 AM
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Rule 5703-1-07 | Request to suspend or revoke liquor permit for unpaid excise tax.
Effective:
February 7, 2017
(A) As used in this rule: (1) "Excise tax" means any excise tax, fee, or charge administered by the tax commissioner, including any applicable interest, penalty, or additional charge for failure to timely report or pay such tax, fee, or charge. (2) "Final tax liability" means the liability for a tax that is no longer on appeal or subject to appeal to the board of tax appeals or a subsequent court. (B) Pursuant to section 4301.25 of the Revised Code, the tax commissioner may request the liquor control commission to suspend or revoke a permit issued under Chapter 4301. or 4303. of the Revised Code if the holder of the permit has a final tax liability for unpaid excise tax. (C) This rule is not intended, in any manner, to limit the authority of the tax commissioner in performing the functions conferred upon the commissioner by division (B) of section 4303.26 and division (D) of section 4303.271 of the Revised Code.
Last updated November 15, 2023 at 2:06 PM
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Rule 5703-1-12 | Requests for an opinion of the tax commissioner.
Effective:
October 27, 2023
As used in this rule, "opinion" means an
opinion of the tax commissioner as provided for in section 5703.53 of the
Revised Code. (A) A taxpayer requesting an opinion
must: (1) Submit the request in
writing; (2) Request an
"opinion of the tax commissioner"; (3) State all facts of
the activity or transaction for which the opinion is requested; (4) Identify the parties
involved in the activity or transaction about which the opinion is
requested; (5) Set out the specific
legal question or questions for which the opinion is requested;
and (6) (a) Be signed by the taxpayer or, if the taxpayer is a
corporation, by an officer or employee of the corporation authorized to act on
its behalf; or (b) Be signed by the taxpayer's tax representative if the
taxpayer has filed in writing, signed by the taxpayer or, if the taxpayer is a
corporation, by an officer or employee of the corporation authorized to act on
its behalf, authorization for the tax representative to request such an opinion
on behalf of the taxpayer and to answer questions on behalf of the taxpayer for
purposes of the request. (7) If a request is made
for an opinion to be confidential, support any request for the opinion to be
confidential with a valid reason therefore (e.g. publication of a redacted
opinion would still identify the taxpayer or a trade secret of the
taxpayer). (B) Any correspondence that does not meet
all of the criteria in paragraph (A) of this rule is general correspondence. A
response to general correspondence is not an opinion. (C) The commissioner may request
additional documentation or memoranda in support of a request for an opinion as
she or he deems necessary. (D) The commissioner has the discretion
to decline to issue a requested opinion. (E) An opinion will bear an opinion
number and be headed "Opinion of the Tax Commissioner." Any document
that does not bear an opinion number and heading is not an
opinion. (F) Any taxpayer who receives an opinion
may rely on that opinion. The commissioner will follow that opinion in
determining the tax liability of that taxpayer from the date of the issuance of
the opinion until any of the following events occurs: (1) The opinion is
specifically revoked in writing and sent to the taxpayer. The effective date of
a revocation will be the date it is received by the taxpayer or one year after
the issuance of the opinion, whichever is later; (2) The effective date of
any rule of the commissioner inconsistent with the opinion; (3) The effective date of
any state or federal statutory amendment or federal rule change that renders
the opinion inconsistent with the laws of the state of Ohio or the United
States; (4) The date of any
decision concerning the laws of the state of Ohio or the United States by a
state or federal court or by the Ohio board of tax appeals that renders the
opinion inconsistent with the decision; (5) Any change in the
taxpayer's material facts on which the opinion was based; or (6) The expiration date
of the opinion, if specified in the opinion. (G) An opinion does not bind the
commissioner as to the treatment of any transaction or tax liability arising
prior to the issuance of the opinion. (H) An opinion binds the commissioner
only with respect to the taxpayer for whom the opinion was issued.
Last updated October 27, 2023 at 8:41 AM
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Rule 5703-1-13 | Authorized delivery services.
Effective:
October 27, 2023
(A) Pursuant to section 5703.056 of the
Revised Code, a delivery service company can request to have a delivery service
authorized for use to deliver tax payments or tax documents to the tax
commissioner, treasurer of state, or the board of tax appeals. "Delivery
service" means a specific delivery product offered by a delivery service
company and does not constitute all of the delivery products offered by that
delivery service company. A delivery service must meet all of the following
criteria: (1) The delivery service
is available to the general public; (2) The delivery service
is at least as timely and reliable on a regular basis as the United States
postal service; (3) The delivery service
company records electronically to a database kept in the regular course of its
business, and marks on the cover in which the payment or document is enclosed,
the date on which the payment or document was given to the delivery service
company for delivery; and (4) The delivery service
company records electronically to a database kept in the regular course of its
business the date on which the payment or document was given by the delivery
service company to the person who signed the receipt of delivery and the name
of the person who signed the receipt. (B) If the delivery service meets the
criteria listed in paragraph (A) of this rule, the delivery service company
seeking to have a delivery service approved by the commissioner will fill out
an application and return it to the department of taxation. Upon verifying the
information on the application, the commissioner will journalize the decision
to deny or accept the delivery service. Such journal entry will be kept in the
administrative journal entry volume. A copy of the journal entry will be mailed
to the delivery service company, the treasurer of state, and the board of tax
appeals. The denial of a delivery service is subject to the same procedures as
set forth in paragraph (C) of this rule. (C) If the delivery service no longer
meets the above criteria, the delivery service company shall notify the
commissioner that the delivery service no longer meets the criteria listed in
paragraph (A) of this rule. The commissioner may also revoke the use of the
delivery service if the commissioner finds that the delivery service no longer
meets the above criteria. The commissioner will send by certified mail a notice
to the delivery service company whose delivery service the commissioner intends
to revoke. That person will have ten days from the receipt of the
commissioner's notice to contest the revocation by requesting a hearing.
The hearing will be held within ten days of the commissioner's receipt of
the request. The commissioner's determination on the revocation is final
and is not subject to further administrative review or appeal. The removal of
the product from the list of authorized delivery services will be reflected in
a journal entry kept in the administrative journal entry volume. A copy of the
journal entry will be mailed to the delivery service company, the treasurer of
state, and the board of tax appeals. (D) If a delivery service is revoked from
the list of authorized delivery service products by the commissioner, such
person providing the delivery service is not allowed to reapply for
authorization of that delivery service for a period of one year. (E) The effective date of the revocation
of a delivery service is sixty days from the date of the journal entry issued
pursuant to paragraph (C) of this rule. (F) The Ohio department of taxation will
publish a list of authorized delivery service products and any delivery service
products that have been revoked on its web page. Such list will also be
available from the Ohio department of taxation's office of chief
counsel.
Last updated October 27, 2023 at 8:41 AM
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Rule 5703-1-14 | Succession of the tax commissioner's duties.
Effective:
October 27, 2023
(A) As used in this rule and as used in
division (I) of section 5703.05 of the Revised Code: (1) "Absence"
means a period of time declared in writing as such by the commissioner during
which the commissioner is away from the office of commissioner and the
commissioner ascertains the duties and functions of the commissioner cannot be
adequately performed by the commissioner. "Absence" does not include
a "vacancy in the office of commissioner." (2) "Disability" means a medically determinable
physical or mental impairment which can reasonably be expected to result in
death or to be of long-continued and indefinite duration and which has been
declared as such by a licensed medical professional. (3) "Recusal"
means the act of disqualifying oneself or withdrawing oneself from performing a
duty or function as commissioner. (4) "Vacancy in the
office of commissioner" means that the commissioner has died, has formally
resigned, or has been formally terminated from the position of commissioner and
that a new commissioner has not been appointed by the governor on either an
interim or permanent basis. "Vacancy in the office of commissioner"
does not include an "absence." (5) "Act as
commissioner" means performing the powers, duties and functions of the
commissioner and exercising the privileges and immunities of the commissioner
including, but not limited to, the powers, duties, functions, privileges, and
immunities of the commissioner described in Chapter 5703. of the Revised
Code. (6) "Familial
relationship" means a relationship in which the commissioner is a spouse,
sibling, natural or adoptive parent, or natural or adoptive child of a taxpayer
or of a taxpayer's representative. (7) "Designated
deputy" means the deputy commissioner or deputy commissioners designated
to act as commissioner by the commissioner pursuant to division (I) of section
5703.05 of the Revised Code and pursuant to paragraph (B) of this
rule. (B) If the commissioner designates not
more than two deputy commissioners to act as commissioner pursuant to division
(I) of section 5703.05 of the Revised Code, such designation will be
accomplished by journal entry. In the event that more than one deputy
commissioner is designated, the journal entry will prescribe the order of
precedence between the two deputy commissioners. The commissioner may vacate
such journal entry at any time. In the event that the commissioner vacates such
journal entry, the commissioner may, by journal entry, designate a different
deputy commissioner or deputy commissioners to act as commissioner pursuant to
division (I) of section 5703.05 of the Revised Code. (C) In the event of disability of the
commissioner or vacancy in the office of commissioner, the designated deputy
will act as commissioner and to assume the administration of such office. The
designated deputy will act as commissioner only until, in the event of
disability, the disability no longer exists, or, in the event of a vacancy in
the office of commissioner, a new commissioner is appointed by the governor.
Such actions are performed in the name of the designated deputy. (D) In the event of a recusal of the
commissioner, the designated deputy will act as commissioner and to assume the
administration of such office only to the extent as is necessary for such
designated deputy to resolve any matter over which the commissioner is or was
not able to act as commissioner due to the recusal of the commissioner. Such
actions are performed in the name of the designated deputy. (E) In the event of absence of the
commissioner, the designated deputy will act as commissioner and to assume the
administration of such office only to the extent as is necessary for such
designated deputy to resolve any matter over which the commissioner is or was
not able to act as commissioner due to the absence of the commissioner. Such
actions are made under the name of the tax commissioner and not the designated
deputy. (F) If the commissioner has a familial
relationship with a taxpayer or a representative of a taxpayer such that acting
as commissioner on a matter involving that taxpayer or representative would
create a conflict of interest in violation of section 102.03 the Revised Code,
the commissioner will recuse himself or herself from acting as commissioner
with respect to that matter. (G) When there has been a recusal by the
tax commissioner on a matter, the actions of an employee with respect to that
matter are performed under the authority of the designated deputy. In such
cases, where it would normally be necessary for that employee to communicate
with the commissioner, the employee will communicate with the designated
deputy, and the designated deputy will act as commissioner with respect to that
matter. (H) This rule does not supercede the
governor's authority to appoint a commissioner or to remove a commissioner
as otherwise provided by law. Any designation made by the commissioner under
paragraph (B) of this rule terminates when a new commissioner or a new governor
is placed into office.
Last updated October 27, 2023 at 8:41 AM
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Rule 5703-1-15 | Electronic software providers; approval and suspension.
Effective:
October 27, 2023
(A) As used in this rule: (1) "IRS" means
the internal revenue service. (2) "IRS Publication
1345" or "IRS Publication 4163" means the version as of the most
recent effective date of section 5701.11 of the Revised Code. (3) "Authorized IRS
e-file provider" has the same meaning as when that term is used
in: (a) IRS publication 1345 for individual tax returns, and
(b) IRS publication 4163 for entity tax returns. (4) "Ohio electronic
filing program" means the Ohio equivalent of the IRS e-file or modernized
e-file programs outlined in: (a) IRS publication 1345 for individual tax returns, and
(b) IRS publication 4163 for entity tax returns. (5) "Applicant"
means any person who is an authorized IRS e-file provider and who files an
application with the tax commissioner to become an authorized provider for an
Ohio electronic filing program. (B) (1) Pursuant to the
authority in, and in fulfillment of the duties established under, sections
718.851, 5703.05, 5703.054, 5703.059 and 5747.082 of the Revised Code, the
commissioner will annually publish the following for becoming an authorized
provider for the Ohio electronic filing programs: (a) An application; (b) Approval guidelines, including the items listed in paragraph
(C) of this rule; (c) Ohio electronic filing program software tests;
and (d) Submission and approval deadlines for those items listed in
paragraph (B)(2) of this rule. (2) The commissioner may
approve any applicant as an authorized provider for the Ohio electronic filing
program if the applicant timely and substantially: (a) Submits the completed application in adherence with the
published approval guidelines; (b) Provides evidence of approval as a registered vendor or
accepted participant with the IRS; and (c) Passes all Ohio electronic filing program software
tests. (C) After the commissioner approves an
applicant as an authorized provider for the Ohio electronic filing program, the
commissioner may rescind or suspend the provider's access to the Ohio
electronic filing program for poor business practices, which include, but are
not limited to, the following: (1) The provider made a
material misrepresentation during the application process. (2) The provider fails to
maintain compliance with this rule, or the published approval guidelines and
software tests. (3) The provider fails to
timely and accurately: (a) Transmit client and personal returns, or (b) Pay client or personal tax liabilities. (4) The provider is
suspended or disbarred from practice before the IRS. (5) The provider violates
advertising standards, including those promulgated by the IRS. (6) The provider violates
any provision in Title LVII of the Revised Code relating to tax
preparers. (7) The provider
demonstrates unethical practices in return preparation. (8) The provider is
convicted of any criminal offense, under either federal or Ohio law, that
either: (a) Relates to the preparation of taxes, or (b) Involves an element of dishonesty, fraud, deceit, theft,
misrepresentation, or breach of trust.
Last updated October 27, 2023 at 8:41 AM
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