Section 52IAC2-3-2. Notice of appearance; power of attorney

   (a) If the party is represented by a:

(1) tax representative under 52 IAC 1-2-1;

(2) local government representative under 52 IAC 1-1-3.5; or

(3) certified public accountant under 52 IAC 1-1-6(6);

the tax representative, local government representative, or certified public accountant must file a power of attorney with the board.

  (b) Representatives of minor or incapacitated parties as defined by 52 IAC 1-2-1.1 must file the documentation required under that rule.

  (c) Attorneys must file a notice of appearance with the board, stating that the party has authorized the attorney to appear on the party's behalf.

  (d) Attorneys not admitted to practice in Indiana seeking to appear before the board must petition the Indiana supreme court for temporary admission under the Indiana Rules for Admission to the Bar and the Discipline of Attorneys, Rule 3, Section 2.

  (e) The:

(1) power of attorney;

(2) documentation of incapacity or minority under 52 IAC 1-2-1.1; or

(3) notice of appearance;

must contain the authorized representative's name, address, and telephone number. (Indiana Board of Tax Review; 52 IAC 2-3-2; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1778; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA; filed Aug 1, 2012, 11:08 a.m.: 20120829-IR-052110669FRA)