Section 52IAC1-2-1. Practice requirements for tax representatives

   (a) In order to practice before the board, a tax representative under 52 IAC 1-1-6 must:

(1) be properly certified by the department; and

(2) have a copy of a properly executed power of attorney from the taxpayer on the form prescribed by the board on file with the board before a hearing will be scheduled.

  (b) Tax representatives will not be allowed to practice before the board for:

(1) matters relating to real and personal property exemptions;

(2) claims that assessments or taxes are "illegal as a matter of law";

(3) claims regarding the constitutionality of an assessment; or

(4) any other representation that involves the practice of law.

  (c) Notwithstanding subsection (a)(1), the board may grant leave to practice before the board to a tax representative who is properly licensed or certified in another state. (Indiana Board of Tax Review; 52 IAC 1-2-1; filed Feb 13, 2003, 9:41 a.m.: 26 IR 2317; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA; filed Aug 1, 2012, 11:08 a.m.: 20120829-IR-052110669FRA)