Section 35.02.01.800 - DEFINITIONS FOR PURPOSES OF THE TAXPAYERS' BILL OF RIGHTSTitle 63, Chapter 40, Idaho Code
01.Collection and Enforcement. The terms collection and enforcement include only post-assessment processes.02.Publication. Publication means communicating to the general public. Publication does not include internal communication or communication with other governmental agencies as provided for by statute.03.Written Notification of Representation. A taxpayer's written notification that he will be represented by another person must include the information required for a valid power of attorney. If the notification is not valid, the revenue officer shall communicate with the taxpayer. The revenue officer should exercise reasonable care in determining whether a power of attorney exists.Idaho Admin. Code r. 35.02.01.800