1. (a) As used in this chapter, "income tax return preparer" means any of the following:

   1. (1) A person who prepares ten (10) or more income tax returns for compensation in a calendar year.
   2. (2) A person who employs one (1) or more persons to prepare ten (10) or more income tax returns for compensation in a calendar year.

2. (b) A person is not an income tax return preparer if the person performs only the following acts:

   1. (1) Furnishes typing, reproducing, or other mechanical assistance.

   2. (2) Prepares returns or claims for refunds for:

      1. (A) the employer by whom the person is regularly and continuously employed; or
      2. (B) an affiliate of that employer.
   3. (3) Prepares, as a fiduciary, any returns or claims for refunds for a person.

   4. (4) Prepares claims for refund for a taxpayer in response to:

      1. (A) a notice of deficiency issued to the taxpayer; or

      2. (B) a waiver of restriction after the commencement of an audit of:

         1. (i) the taxpayer; or
         2. (ii) another taxpayer, if a determination in the audit of the other taxpayer directly or indirectly affects the tax liability of the taxpayer whose claim for refund the person is preparing.

As added by P.L.212-2018(ss), SEC.29.