The department may prescribe qualifications a person must have to represent a taxpayer before the department. However, a person may not represent a taxpayer before the department, unless:

1. (1) the taxpayer is present at all times when the representation occurs; or

2. (2) the person representing the taxpayer has a properly executed power of attorney authorizing him to represent the taxpayer.

   As added by Acts 1980, P.L.61, SEC.1.