Authority: IC 6-1.5-6-1

Affected: IC 6-1.1-15

Sec. 3. (a) For good cause shown, the board may, in its discretion, permit a person to represent a party who:

1. (1) has not attained eighteen (18) years of age;
2. (2) is not mentally competent; or
3. (3) is physically unable to file and pursue or defend an appeal.

(b) A request to allow such representation must:

1. (1) be in writing;

2. (2) be signed by the:

   1. (A) party to be represented (or a person holding the party's power of attorney); and
   2. (B) person who would be the representative;
3. (3) specify the circumstances supporting the request;

4. (4) include independent documentation, such as:

   1. (A) medical records; or
   2. (B) a doctor's statement; and
5. (5) be filed with the board at least five (5) business days before any hearing on the matter.

(c) Any order authorizing this form of representation may be modified, limited, or withdrawn in the discretion of the board.

(Indiana Board of Tax Review; 52 IAC 4-3-3; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA)