Section 52IAC1-2-1.1. Representation of minority and incapacitated parties

  1. (a) In the event that a party:

(1) has not attained eighteen (18) years of age;

(2) is not mentally competent; or

(3) is physically unable to file and pursue or defend an appeal;

the board may allow any legally appointed guardian or other appropriate representative to file and pursue or defend an appeal within the limitations imposed by section 1(b) of this rule.

  (b) A request to allow such representation must:

(1) be in writing;

(2) be signed by the:

(A) party to be represented (unless that person lacks the capacity to agree); and

(B) person who would be the representative;

(3) specify the circumstances supporting the request;

(4) include independent documentation, such as:

(A) medical records; or

(B) a doctor's statement; and

(5) be filed with the board at least five (5) business days before any hearing on the matter.

Any order authorizing this form of representation may be modified, limited, or withdrawn at the discretion of the board. (Indiana Board of Tax Review; 52 IAC 1-2-1.1; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA)