52 IAC 4-3-2 Representation by certified public accountant

Sec. 2. (a) A certified public accountant may represent a party before the board in regard to a personal property appeal. (b) A certified public accountant must file with the board an executed power of attorney from the party on the form prescribed by the board. (c) A certified public accountant may not represent a party regarding issues that would comprise the unauthorized practice of law, including: (1) matters relating to personal property exemptions; (2) claims that assessments or taxes are "illegal as a matter of law"; or (3) claims regarding the constitutionality of an assessment.