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Last Updated: 10/26/2017

Who Can Represent You Before the Department of Revenue

You can have an attorney, accountant, agent, or other eligible adult to appear as your representative without you being present. You do this by completing a Power of Attorney form.
 

What does the Power of Attorney form do?

  • Identifies who you want to have represent you when working with us
  • Gives us permission to work with the representative you have chosen to work with us

What can you expect from your Power of Attorney?

State law requires a representative to follow standards of ethics and conduct. Those with credentials, such as certified public accountants, enrolled agents, or attorneys, must also follow a code of ethics for their professions.
 
If a representative does not follow the required standards, they may be suspended from being able to represent clients before the department.
 

Who is ineligible to represent me?

Anyone on the Ineligible Tax Professional List below.
 
Someone is ineligible to represent you if they are:
  • Barred or suspended from any of the following:
    • practice as an attorney
    • practice as a certified public accountant
    • practice by the department
  • Barred or suspended by the Internal Revenue Service
  • A current employee of the Minnesota Department of Revenue
  • A former employee of the Department of Revenue for one year after their employment ends.  A former employee is permanently barred from representing you in connection with claims or proceedings that the employee learned about while working for us.
If someone is ineligible to represent you, they can still prepare and sign tax returns, appear as a witness for you, and provide information we ask for.
 

What can the department do?

The department can suspend a representative for up to 5 years or bar them indefinitely and place their name on our Ineligible Tax Professional List (see below).
 
We can do this if a representative does any of the following:
  • Knowingly files false or fraudulent tax returns
  • Advises a taxpayer to evade taxes
  • Does not file a required tax return
  • Attempts to threaten or bribe a department employee
  • Does not demonstrate adequate familiarity with state tax laws and rules
 

Ineligible Tax Professional List

​Name ​Basis
​Carranza, Marc A. ​Board of Accountancy Decision
​Cichocki, Richard W. ​Board of Accountancy Decision
​Cohen, Edward Sr. ​Supreme Court Decision
​Fuller, Donald Bedell ​Supreme Court Decision
​Garbina, Bernice A ​Board of Accountancy Decision
​Garcia, Albert ​Supreme Court Decision
​Goetz Jr., Roger H. ​Board of Accountancy Decision
​Harycki, Ken ​Board of Accountancy Decision
​Kirgis, Grant A. ​Board of Accountancy Decision
​Murry​, Michael J. ​Board of Accountancy Decision
​Rabinowitz​, Emile ​IRS Decision
​Rahn, Miriam C. ​IRS Decision
​Reinhart, Robert J. ​​Board of Accountancy Decision
​Roxbury​, Linda S. ​​Board of Accountancy Decision
​Schibilla, DuWayne ​Board of Accountancy Decision
​Sea, Bobby G. ​IRS Decision
​Severson, Larry S. ​Supreme Court Decision
We notified the individuals on this list that they cannot represent anyone before the department. The names on this list may include individuals suspended by the:
  • Commissioner of Revenue
  • Internal Revenue Service
  • Minnesota Lawyer’s Professional Responsibility Board
  • Minnesota Board of Accountancy
If your name is on this list and you have questions, contact us at individual.incometax@state.mn.us, or call 651-296-3781 or
1-800-652-9094 (toll-free).
 
The state laws that apply are:
Minnesota Statutes 270C.44; 270C.445
Minnesota Rules, chapter 8052
 

Tax Preparers Subject to Penalties

Tax professionals who prepare returns may also be subject to penalties or criminal prosecution for misconduct. For more information see:

Choosing a Tax Preparer

If you’re looking to hire a tax preparer, it’s important to find one who has the knowledge and experience to prepare your returns correctly. For more information see: