52 IAC 5-2-6 Practice requirements for tax representatives

Sec. 6. (a) A tax 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 tax representative shall file with the board an executed power of attorney from the party on the form prescribed by the department. (c) A tax representative may not represent a party regarding issues that would comprise the unauthorized practice of law, including: (1) matters relating to property exemptions; or (2) claims regarding the legality or constitutionality of a property tax or assessment.