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