Ind. Admin. Code tit. 52, r. 4-3-7
Authority: IC 6-1.5-6-1
Affected: IC 6-1.1-15-17.3
Sec. 7. (a) A taxpayer representative who meets the requirements in IC 6-1.1-15-17.3 and is properly certified by the department may represent a party before the board.
(b) A taxpayer representative must file with the board an executed power of attorney from the party on the form prescribed by the department of local government finance.
(c) A taxpayer representative may not represent a party regarding issues that would comprise the unauthorized practice of law, including:
(Indiana Board of Tax Review; 52 IAC 4-3-7; filed Aug 4, 2025, 11:58 a.m.: 20250903-IR-052250158FRA)