Section 50 IAC 15-5-10 - Voluntary withdrawal of certificationAuthority: IC 6-1.1-31-1; IC 6-1.1-35.5-8.5
Affected: IC 6-1.1-35.7
Sec. 10.
(a) This section does not apply to a tax representative who received a notice under section 8(b) of this rule.(b) A tax representative who wishes to withdraw his or her certification as a tax representative must complete and submit to the department a voluntary waiver by U.S. mail, facsimile, or e-mail. A copy of the voluntary waiver is sufficient for submission. However, the voluntary waiver must be signed. The tax representative's signature on the voluntary waiver indicates that the tax representative wholly exonerates and holds harmless the department, including its employees, agents, and hearing officers, with respect to the voluntary waiver.(c) Upon receipt of the voluntary waiver, the department will review the voluntary waiver and verify that the tax representative qualifies to withdraw his or her tax representative certification. A tax representative shall be deemed qualified to withdraw his or her certification if the tax representative meets the qualifications under subsection (b).(d) Upon verification that the tax representative qualifies for a voluntary waiver, the department will acknowledge, in writing, that the tax representative has withdrawn his or her certification as a tax representative and his or her name will be removed from the list of tax representatives posted on the department's website.(e) Submission of the voluntary waiver or a refusal of the department to acknowledge the voluntary waiver because of the tax representative's ineligibility to voluntarily withdraw certification does not, by itself, constitute grounds for initiating a proceeding under section 8 of this rule.Department of Local Government Finance; 50 IAC 15-5-10; filed 11/2/2020, 9:34 a.m.: 20201202-IR-050190636FRA