52 Ind. Admin. Code 4-3-2

Current through October 31, 2024

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

Authority: IC 6-1.5-6-1

Affected: IC 6-1.1-15

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.

52 IAC 4-3-2

Indiana Board of Tax Review; 52 IAC 4-3-2; filed 5/15/2020, 8:34 a.m.: 20200610-IR-052190626FRA