50 IAC 15-5-9 Certification reinstatement

Sec. 9. (a) The previous holder of a tax representative certification may request that the department reinstate a certification up to three (3) years after the certification lapsed upon meeting the following requirements: (1) Submission of the completed reinstatement application. (2) Submission of documentation verifying that the applicant has met the requirements under section 2 of this rule. (b) The previous holder of a tax representative certification may request that the department reinstate a certification that has lapsed or been expired for more than three (3) years upon meeting the following requirements: (1) Submission of the completed reinstatement application. (2) Submission of documentation verifying that the applicant has met the requirements under section 2 of this rule. (3) Submission of documentation verifying that the applicant has completed thirty (30) hours of continuing education and met the requirements under 50 IAC 15-3-10. (c) The department may, in its discretion, approve or disapprove applications for certification reinstatement.