52 IAC 4-3-6 Practice requirements for authorized tax representatives

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.