{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-348.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-348.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-348.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-348.2.html"}],"law_id":76506,"edition_id":1,"section_id":76506,"structure_id":14178,"section_number":"58.1-348.2","catch_line":"Authority to enjoin income tax return preparers","history":"2005, c. 48; 2018, c. 150.","full_text":"A\n\nThe Department may commence a civil action to enjoin any person who is an income tax return preparer from further engaging in any conduct described in subsection B or from further action as an income tax return preparer. The venue for any action under this section shall be brought in the circuit court in the circuit where the income tax return preparer resides or has his principal place of business or in the jurisdiction in which the taxpayer with respect to whose income tax return the action is brought resides. The court may exercise its jurisdiction over such action separate and apart from any other administrative or judicial action brought by the Commonwealth against such income tax return preparer or any taxpayer.B\n\nIn any action under subsection A, the court may enjoin the income tax return preparer from further engaging in any conduct specified in this subsection if the court finds that injunctive relief is appropriate to prevent the recurrence of such conduct. The court may enjoin conduct when an income tax return preparer has:1\n\nEngaged in any conduct subject to penalty under § 6694 or 6695 of the Internal Revenue Code, or subject to any criminal penalty provided by the Internal Revenue Code or this title; or2\n\nEngaged in any other fraudulent or deceptive conduct that substantially interferes with the proper administration of the tax laws of the Commonwealth.C\n\nIf the court finds that an income tax return preparer has continually or repeatedly engaged in any conduct described in subsection B and that an injunction prohibiting such conduct would not be sufficient to prevent such person’s interference with the proper administration of the tax laws of the Commonwealth, the court may enjoin such person from acting as an income tax return preparer. The fact that that person has been enjoined from preparing income tax returns for the United States or any other state in the five years preceding the petition for an injunction shall establish a prima facie case for an injunction under this section.D\n\n1. The Department may bar or suspend any income tax return preparer, without resort to the injunctive remedies described in this section, from filing returns with the Department for repeated violations of \u00a7 58.1-348.4. Such disbarment or suspension shall be subject to appeal pursuant to the procedures described in subdivision D 2.2\n\na. Any income tax preparer barred or suspended pursuant to subdivision D 1 may, within 30 days from the date of such barring or suspension, apply for relief to the Commissioner or appeal directly to the Circuit Court of the City of Richmond. Such application shall be in the form prescribed by the Department, and shall fully set forth the grounds upon which the tax preparer relies and all facts relevant to the tax preparer’s contention. The Commissioner may also require such additional information, testimony, or documentary evidence as he deems necessary to a fair determination of the application.\n\t\t\t\tb. Any income tax preparer barred or suspended against whom an order or decision of the Commissioner has been adversely rendered pursuant to subdivision D 2 a may, within fifteen days of such order or decision, appeal from such order or decision to the Circuit Court of the City of Richmond.\n\t\t\t\tc. Any income tax preparer barred or suspended shall not file any Virginia income tax returns pending application for relief to the Commissioner and appeal to the Circuit Court of the City of Richmond.","order_by":null,"text":{"0":{"id":274614,"text":"The Department may commence a civil action to enjoin any person who is an income tax return preparer from further engaging in any conduct described in subsection B or from further action as an income tax return preparer. The venue for any action under this section shall be brought in the circuit court in the circuit where the income tax return preparer resides or has his principal place of business or in the jurisdiction in which the taxpayer with respect to whose income tax return the action is brought resides. The court may exercise its jurisdiction over such action separate and apart from any other administrative or judicial action brought by the Commonwealth against such income tax return preparer or any taxpayer.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":274615,"text":"In any action under subsection A, the court may enjoin the income tax return preparer from further engaging in any conduct specified in this subsection if the court finds that injunctive relief is appropriate to prevent the recurrence of such conduct. The court may enjoin conduct when an income tax return preparer has:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":274616,"text":"Engaged in any conduct subject to penalty under § 6694 or 6695 of the Internal Revenue Code, or subject to any criminal penalty provided by the Internal Revenue Code or this title; or","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":274617,"text":"Engaged in any other fraudulent or deceptive conduct that substantially interferes with the proper administration of the tax laws of the Commonwealth.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"C"},"4":{"id":274618,"text":"If the court finds that an income tax return preparer has continually or repeatedly engaged in any conduct described in subsection B and that an injunction prohibiting such conduct would not be sufficient to prevent such person’s interference with the proper administration of the tax laws of the Commonwealth, the court may enjoin such person from acting as an income tax return preparer. The fact that that person has been enjoined from preparing income tax returns for the United States or any other state in the five years preceding the petition for an injunction shall establish a prima facie case for an injunction under this section.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B2","next_prefix":"D"},"5":{"id":274619,"text":"1. The Department may bar or suspend any income tax return preparer, without resort to the injunctive remedies described in this section, from filing returns with the Department for repeated violations of \u00a7 58.1-348.4. Such disbarment or suspension shall be subject to appeal pursuant to the procedures described in subdivision D 2.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"D2"},"6":{"id":274620,"text":"a. Any income tax preparer barred or suspended pursuant to subdivision D 1 may, within 30 days from the date of such barring or suspension, apply for relief to the Commissioner or appeal directly to the Circuit Court of the City of Richmond. Such application shall be in the form prescribed by the Department, and shall fully set forth the grounds upon which the tax preparer relies and all facts relevant to the tax preparer’s contention. The Commissioner may also require such additional information, testimony, or documentary evidence as he deems necessary to a fair determination of the application.\n\t\t\t\tb. Any income tax preparer barred or suspended against whom an order or decision of the Commissioner has been adversely rendered pursuant to subdivision D 2 a may, within fifteen days of such order or decision, appeal from such order or decision to the Circuit Court of the City of Richmond.\n\t\t\t\tc. Any income tax preparer barred or suspended shall not file any Virginia income tax returns pending application for relief to the Commissioner and appeal to the Circuit Court of the City of Richmond.","type":"section","prefixes":["D","2"],"prefix":"2","entire_prefix":"D2","prefix_anchor":"D2","level":2,"prior_prefix":"D"}},"ancestry":[{"id":14178,"edition_id":1,"name":"Accounting, Returns, Procedures for Individuals","identifier":"4","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:47:09","date_modified":"2026-06-26 03:47:09","permalink":{"id":254259,"object_type":"structure","relational_id":14178,"identifier":"4","token":"58.1\/I\/3\/4","url":"\/58.1\/I\/3\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":75406,"structure_id":14178,"section_number":"58.1-340","catch_line":"Accounting","url":"\/58.1-340\/","token":"58.1\/I\/3\/4\/58.1-340","metadata":false},{"id":68211,"structure_id":14178,"section_number":"58.1-341","catch_line":"Returns of individuals","url":"\/58.1-341\/","token":"58.1\/I\/3\/4\/58.1-341","metadata":false},{"id":62449,"structure_id":14178,"section_number":"58.1-341.1","catch_line":"Returns of individuals; required information","url":"\/58.1-341.1\/","token":"58.1\/I\/3\/4\/58.1-341.1","metadata":false},{"id":79637,"structure_id":14178,"section_number":"58.1-341.2","catch_line":"Returns of individuals; notification of tax return data breach","url":"\/58.1-341.2\/","token":"58.1\/I\/3\/4\/58.1-341.2","metadata":false},{"id":75158,"structure_id":14178,"section_number":"58.1-342","catch_line":"Special cases in which nonresident need not file Virginia return","url":"\/58.1-342\/","token":"58.1\/I\/3\/4\/58.1-342","metadata":false},{"id":71576,"structure_id":14178,"section_number":"58.1-343","catch_line":"Place of filing","url":"\/58.1-343\/","token":"58.1\/I\/3\/4\/58.1-343","metadata":false},{"id":66015,"structure_id":14178,"section_number":"58.1-344","catch_line":"Extension of time for filing returns","url":"\/58.1-344\/","token":"58.1\/I\/3\/4\/58.1-344","metadata":false},{"id":61501,"structure_id":14178,"section_number":"58.1-344.1","catch_line":"Postponement of time for performing certain acts","url":"\/58.1-344.1\/","token":"58.1\/I\/3\/4\/58.1-344.1","metadata":false},{"id":70736,"structure_id":14178,"section_number":"58.1-344.2","catch_line":"Voluntary contributions; cost of administration","url":"\/58.1-344.2\/","token":"58.1\/I\/3\/4\/58.1-344.2","metadata":false},{"id":76366,"structure_id":14178,"section_number":"58.1-344.3","catch_line":"Voluntary contributions of refunds requirements","url":"\/58.1-344.3\/","token":"58.1\/I\/3\/4\/58.1-344.3","metadata":false},{"id":83671,"structure_id":14178,"section_number":"58.1-344.4","catch_line":"Voluntary contributions of refunds into Commonwealth Savers Plan accounts","url":"\/58.1-344.4\/","token":"58.1\/I\/3\/4\/58.1-344.4","metadata":false},{"id":78857,"structure_id":14178,"section_number":"58.1-345","catch_line":"Repealed","url":"\/58.1-345\/","token":"58.1\/I\/3\/4\/58.1-345","metadata":false},{"id":66119,"structure_id":14178,"section_number":"58.1-346.1","catch_line":"Expired","url":"\/58.1-346.1\/","token":"58.1\/I\/3\/4\/58.1-346.1","metadata":false},{"id":84849,"structure_id":14178,"section_number":"58.1-346.1:1","catch_line":"Repealed","url":"\/58.1-346.1_1\/","token":"58.1\/I\/3\/4\/58.1-346.1_1","metadata":false},{"id":84920,"structure_id":14178,"section_number":"58.1-346.2","catch_line":"Expired","url":"\/58.1-346.2\/","token":"58.1\/I\/3\/4\/58.1-346.2","metadata":false},{"id":55352,"structure_id":14178,"section_number":"58.1-346.2:1","catch_line":"Repealed","url":"\/58.1-346.2_1\/","token":"58.1\/I\/3\/4\/58.1-346.2_1","metadata":false},{"id":67265,"structure_id":14178,"section_number":"58.1-346.3","catch_line":"Expired","url":"\/58.1-346.3\/","token":"58.1\/I\/3\/4\/58.1-346.3","metadata":false},{"id":70052,"structure_id":14178,"section_number":"58.1-346.3:1","catch_line":"Repealed","url":"\/58.1-346.3_1\/","token":"58.1\/I\/3\/4\/58.1-346.3_1","metadata":false},{"id":60485,"structure_id":14178,"section_number":"58.1-346.4","catch_line":"Expired","url":"\/58.1-346.4\/","token":"58.1\/I\/3\/4\/58.1-346.4","metadata":false},{"id":64676,"structure_id":14178,"section_number":"58.1-346.4:1","catch_line":"Repealed","url":"\/58.1-346.4_1\/","token":"58.1\/I\/3\/4\/58.1-346.4_1","metadata":false},{"id":83478,"structure_id":14178,"section_number":"58.1-347","catch_line":"Penalty for failure to file income tax returns in time","url":"\/58.1-347\/","token":"58.1\/I\/3\/4\/58.1-347","metadata":false},{"id":56951,"structure_id":14178,"section_number":"58.1-348","catch_line":"Criminal prosecution for failure or refusal to file return of income or for making false statement therein; 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how kept","url":"\/58.1-354\/","token":"58.1\/I\/3\/4\/58.1-354","metadata":false},{"id":65733,"structure_id":14178,"section_number":"58.1-355","catch_line":"Income taxes of members of armed services on death","url":"\/58.1-355\/","token":"58.1\/I\/3\/4\/58.1-355","metadata":false},{"id":64802,"structure_id":14178,"section_number":"58.1-356","catch_line":"Reporting of payments by third-party settlement organizations","url":"\/58.1-356\/","token":"58.1\/I\/3\/4\/58.1-356","metadata":false}],"previous_section":{"id":75466,"structure_id":14178,"section_number":"58.1-348.1","catch_line":"Fraudulent assistance; penalty","url":"\/58.1-348.1\/","token":"58.1\/I\/3\/4\/58.1-348.1","metadata":false},"next_section":{"id":76606,"structure_id":14178,"section_number":"58.1-348.3","catch_line":"Requirement that income tax return preparers use identification numbers","url":"\/58.1-348.3\/","token":"58.1\/I\/3\/4\/58.1-348.3","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-348.2\/","history_text":"

This law was first created in 2005. The record of its establishment is cataloged in chapter 48<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2018, chapter 150<\/a>.<\/p>","references":[{"id":76606,"section_number":"58.1-348.3","catch_line":"Requirement that income tax return preparers use identification numbers","order_by":null,"url":"\/58.1-348.3\/"}],"refers_to":[{"id":76663,"section_number":"58.1-348.4","catch_line":"Failure to provide identification number; civil penalty","order_by":null,"url":"\/58.1-348.4\/"}],"permalink":{"id":254353,"object_type":"law","relational_id":76506,"identifier":"58.1-348.2","token":"58.1\/I\/3\/4\/58.1-348.2","url":"\/58.1-348.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-348.2\/","token":"58.1\/I\/3\/4\/58.1-348.2","dublin_core":{"Title":"Authority to enjoin income tax return preparers","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-348.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The Department<\/span> may commence a civil action<\/span> to enjoin any person who is an income tax return preparer<\/span> from further engaging in any conduct described in subsection B or from further action as an income tax return preparer<\/span>. The venue<\/span> for any action under this section shall be brought in the circuit<\/span> court<\/span> in the circuit<\/span> where the income tax return preparer<\/span> resides or has his principal place of business or in the jurisdiction<\/span> in which the taxpayer<\/span> with respect to whose income tax return the action is brought resides. The court<\/span> may exercise its jurisdiction<\/span> over such action separate and apart from any other administrative or judicial action brought by the Commonwealth against such income tax return preparer<\/span> or any taxpayer<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In any action under subsection A, the court<\/span> may enjoin the income tax return preparer<\/span> from further engaging in any conduct specified in this subsection if the court<\/span> finds that injunctive relief is appropriate to prevent the recurrence of such conduct. The court<\/span> may enjoin conduct when an income tax return preparer<\/span> has: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Engaged in any conduct subject to penalty<\/span> under § 6694 or 6695 of the Internal Revenue Code, or subject to any criminal penalty<\/span> provided by the Internal Revenue Code or this title; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Engaged in any other fraudulent or deceptive conduct that substantially interferes with the proper administration of the tax laws<\/span> of the Commonwealth. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> If the court<\/span> finds that an income tax return preparer<\/span> has continually or repeatedly engaged in any conduct described in subsection B and that an injunction<\/span> prohibiting such conduct would not be sufficient to prevent such person’s interference with the proper administration of the tax laws<\/span> of the Commonwealth, the court<\/span> may enjoin such person from acting as an income tax return preparer<\/span>. The fact<\/span> that that person has been enjoined from preparing income tax returns for the United States or any other state in the five years preceding the petition<\/span> for an injunction<\/span> shall establish a prima facie case for an injunction<\/span> under this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> 1. The Department<\/span> may bar or suspend any income tax return preparer<\/span>, without resort to the injunctive remedies described in this section, from filing returns with the Department<\/span> for repeated violations of \u00a7 58.1-348.4<\/a>. Such disbarment or suspension shall be subject to appeal<\/span> pursuant to the procedures described in subdivision D 2. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> a. Any income tax preparer barred or suspended pursuant to subdivision D 1 may, within 30 days from the date of such barring or suspension, apply for relief to the Commissioner or appeal<\/span> directly to the Circuit<\/span> Court<\/span> of the City of Richmond. Such application shall be in the form prescribed by the Department<\/span>, and shall fully set forth the grounds upon which the tax preparer relies and all facts<\/span> relevant to the tax preparer’s contention. The Commissioner may also require such additional information, testimony<\/span>, or documentary evidence<\/span> as he deems necessary to a fair determination of the application.\n\t\t\t\tb. Any income tax preparer barred or suspended against whom an order<\/span> or decision of the Commissioner has been adversely rendered pursuant to subdivision D 2 a may, within fifteen days of such order<\/span> or decision, appeal<\/span> from such order<\/span> or decision to the Circuit<\/span> Court<\/span> of the City of Richmond.\n\t\t\t\tc. Any income tax preparer barred or suspended shall not file any Virginia income tax returns pending application for relief to the Commissioner and appeal<\/span> to the Circuit<\/span> Court<\/span> of the City of Richmond. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAUTHORITY TO ENJOIN INCOME TAX RETURN PREPARERS (\u00a7 58.1-348.2)\n\nA. The Department may commence a civil action to enjoin any person who is an\nincome tax return preparer from further engaging in any conduct described in\nsubsection B or from further action as an income tax return preparer. The venue\nfor any action under this section shall be brought in the circuit court in the\ncircuit where the income tax return preparer resides or has his principal place\nof business or in the jurisdiction in which the taxpayer with respect to whose\nincome tax return the action is brought resides. The court may exercise its\njurisdiction over such action separate and apart from any other administrative\nor judicial action brought by the Commonwealth against such income tax return\npreparer or any taxpayer.\n\nB. In any action under subsection A, the court may enjoin the income tax return\npreparer from further engaging in any conduct specified in this subsection if\nthe court finds that injunctive relief is appropriate to prevent the recurrence\nof such conduct. The court may enjoin conduct when an income tax return preparer\nhas:\n\n 1. Engaged in any conduct subject to penalty under § 6694 or 6695 of the\n Internal Revenue Code, or subject to any criminal penalty provided by the\n Internal Revenue Code or this title; or\n\n 2. Engaged in any other fraudulent or deceptive conduct that substantially\n interferes with the proper administration of the tax laws of the Commonwealth.\n\nC. If the court finds that an income tax return preparer has continually or\nrepeatedly engaged in any conduct described in subsection B and that an\ninjunction prohibiting such conduct would not be sufficient to prevent such\nperson’s interference with the proper administration of the tax laws of\nthe Commonwealth, the court may enjoin such person from acting as an income tax\nreturn preparer. The fact that that person has been enjoined from preparing\nincome tax returns for the United States or any other state in the five years\npreceding the petition for an injunction shall establish a prima facie case for\nan injunction under this section.\n\nD. 1. The Department may bar or suspend any income tax return preparer, without\nresort to the injunctive remedies described in this section, from filing returns\nwith the Department for repeated violations of \u00a7 58.1-348.4. Such disbarment or\nsuspension shall be subject to appeal pursuant to the procedures described in\nsubdivision D 2.\n\n 2. a. Any income tax preparer barred or suspended pursuant to subdivision D 1\n may, within 30 days from the date of such barring or suspension, apply for\n relief to the Commissioner or appeal directly to the Circuit Court of the City\n of Richmond. Such application shall be in the form prescribed by the\n Department, and shall fully set forth the grounds upon which the tax preparer\n relies and all facts relevant to the tax preparer’s contention. The\n Commissioner may also require such additional information, testimony, or\n documentary evidence as he deems necessary to a fair determination of the\n application.\n \t\t\t\tb. Any income tax preparer barred or suspended against whom an order or\n decision of the Commissioner has been adversely rendered pursuant to\n subdivision D 2 a may, within fifteen days of such order or decision, appeal\n from such order or decision to the Circuit Court of the City of Richmond.\n \t\t\t\tc. Any income tax preparer barred or suspended shall not file any Virginia\n income tax returns pending application for relief to the Commissioner and\n appeal to the Circuit Court of the City of Richmond.\n\nHISTORY: 2005, c. 48; 2018, c. 150.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}