Indiana Code 6-8.1-3-8. Representation of taxpayers before department; qualifications; requirements
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Sec. 8. (a) 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:
(2) the person representing the taxpayer has a properly executed power of attorney authorizing the person to represent the taxpayer.
(1) the taxpayer is present at all times when the representation occurs; or
Terms Used In Indiana Code 6-8.1-3-8
- Attorney: includes a counselor or other person authorized to appear and represent a party in an action or special proceeding. See Indiana Code 1-1-4-5
- Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
(b) Notwithstanding any other law, the department may require a power of attorney relating to a listed tax to be completed on a form prescribed by the department.
(c) The department may accept a power of attorney that names an entity as a representative of a taxpayer, subject to rules adopted under IC 4-22-2. Notwithstanding this article or IC 30-5, the department may adopt rules under IC 4-22-2 allowing a change of individuals acting on behalf of the entity without requiring a new or amended power of attorney to be completed by the taxpayer.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.146-2020, SEC.37; P.L.93-2024, SEC.57.