Authority: IC 6-1.5-6-1

Affected: IC 6-1.1-15

Sec. 6. (a) An authorized representative must file a notice of appearance.

(b) A notice of appearance must include the authorized representative's name, address, electronic mail address, and telephone number.

(c) An authorized representative who has included the information required in a notice of appearance in the petition need not file an additional notice of appearance.

(d) A party or a party's authorized representative must provide written notification to the board and all other parties of any change of address.

(e) An authorized representative withdrawing from a matter shall file a motion to withdraw. The motion shall contain the party's contact information, including address, phone number, and e-mail, and an affirmation that the authorized representative has afforded the represented party notice of any upcoming hearings or deadlines.

(Indiana Board of Tax Review; 52 IAC 4-3-6; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA; filed Aug 4, 2025, 11:58 a.m.: 20250903-IR-052250158FRA)