Indiana Code - Taxation - Title 6, Section 6-8.1-3-8

Representation of taxpayers before department; qualifications;
requirements

Sec. 8. The department may prescribe qualifications a person must
have to represent a taxpayer before the department. However, a
person may not represent a taxpayer before the department, unless:
(1) the taxpayer is present at all times when the representation
occurs; or
(2) the person representing the taxpayer has a properly executed
power of attorney authorizing him to represent the taxpayer.
As added by Acts 1980, P.L.61, SEC.1.

Last modified: May 28, 2006