Ind. Admin. Code tit. 52, r. 4-3-4 – Representation on behalf of business or nonprofit organization

Sec. 4. (a) A party that is a business or nonprofit organization may be represented by a person who is:

(1) a full-time employee of the business;
(2) an officer of a nonprofit organization; or
(3) a principal of a closely held business entity.

(b) The board may demand proof of a person's status under this section, and representation may be modified, limited, or withdrawn in the discretion of the board.

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