The Arizona Department of Revenue (ADOR) staff strives to ensure return preparers file complete and accurate income tax returns.
The following resources will help with the process.
Tax Preparers are responsible for ensuring they comply with all applicable laws. Per Arizona Revised Statute § 42-1103.03, ADOR can suspend a return preparer from participating in the electronic filing program if staff determines the electronic return preparer has failed to comply with the electronic filing program requirements as outlined under the following Arizona Revised Statutes:
Additionally, Arizona Revised Statute § 42-1103.01 authorizes ADOR to apply to the tax court to enjoin any return preparer from engaging in business if the return preparer has engaged in other fraudulent or deceptive conduct that substantially interferes with the administration of title 42 or 43.