Section 52IAC1-2-5. Certification; revocation

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The board may recommend to the department the denial, suspension, or revocation of the certification of a certified tax representative or local government representative for any of the following:

(1) Violation of any rule of practice established under this article.

(2) Gross incompetence in the tax representative's practice before the board.

(3) Dishonesty or fraud committed while practicing before the board.

(4) Violation of the standards of ethics or rules of solicitation adopted by the department or the board.

(5) Failing to appear at a hearing after proper notice has been given.

(Indiana Board of Tax Review; 52 IAC 1-2-5; filed Feb 13, 2003, 9:41 a.m.: 26 IR 2318; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA; filed Aug 1, 2012, 11:08 a.m.: 20120829-IR-052110669FRA)

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