Section 52IAC1-2-2. Communication with client or prospective client

   (a) No tax representative shall, with respect to any matter relating to practice before the board, in any way use or participate in the use of any form of public communication containing a:

(1) false, fraudulent, unduly influencing, coercive, or unfair statement or claim; or

(2) misleading or deceptive statement or claim.

  (b) A tax representative shall advise the client or prospective client in writing, using a typeface of not less than 12-point, either:

(1) on the power of attorney; or

(2) in some other form that may be reasonably interpreted by the taxpayer (the property owner or person liable for the taxes under IC 6-1.1-2-4) to set forth the rights of the taxpayer with regard to his or her appeal;

the statement, "I understand that by authorizing __________ to serve as my certified property tax representative, I am aware of and accept the possibility that the property value may increase as a result of filing an administrative appeal with the board. I further understand that the certified property tax representative is not an attorney and may not present arguments of a legal nature on my behalf. I understand that legal issues relating to my assessment that may now exist or may be discovered at some time in the future will not and cannot be addressed by the certified property tax representative, and that if not raised before the board may not be raised at a later stage of my assessment appeal.".

  (c) The disclosure shall be signed by the taxpayer. The tax representative shall provide the taxpayer with a copy of the disclosure and shall be required to provide a copy of the disclosure to the board upon request. Failure to provide a signed copy of disclosure upon request may be grounds for either of the following:

(1) Denying the tax representative the right to represent the taxpayer with respect to the property subject to the pending administrative appeal.

(2) A recommendation of disciplinary action to the department under 50 IAC 15-5-8.

  (d) A disclosure properly filed or presented to the department by the tax representative in connection with the representation of the taxpayer in an appeal from a proceeding before the department or the PTABOA may be presented instead of the disclosure described in subsection (b). (Indiana Board of Tax Review; 52 IAC 1-2-2; filed Feb 13, 2003, 9:41 a.m.: 26 IR 2317; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA)