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Indiana Administrative Code (Last Updated: December 20, 2016) |
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Title 52. INDIANA BOARD OF TAX REVIEW |
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Article 52IAC1. TAX REPRESENTATIVES |
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Rule 52IAC1-2. Tax Representatives |
Section 52IAC1-2-1. Practice requirements for tax representatives
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(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)