Statutes, codes, and regulations
Indiana Administrative Code
Title 52 - INDIANA BOARD OF TAX REVIEWArticle 4 - PROCEDURES FOR APPEALS BEFORE THE INDIANA BOARD OF TAX REVIEW
Rule 52 IAC 4-3 - Authorized Representatives
Section 52 IAC 4-3-2 - Representation by certified public accountant

52 Ind. Admin. Code 4-3-2

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Current through December 4, 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