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Last Updated: 8/23/2018

Who Can Represent You Before the Department of Revenue

You can have an attorney, accountant, agent, or other eligible adult act as your representative without you being present. To have someone represent you, complete Form REV184, Power of Attorney.
 

What does Form REV184 do? 

Form REV184 identifies who you want to represent you before the Minnesota Department of Revenue. The form also gives us permission to work with your representative.

What should I expect from my representative?

Your representative must follow standards of ethics and conduct. Those with credentials, such as certified public accountants (CPAs), enrolled agents, and attorneys, must also follow a code of ethics for their professions.

If a representative does not follow the required standards, we may suspend them from being able to represent clients before us.
 

Who is ineligible to represent me?

Anyone on the Ineligible Tax Professional List below cannot represent you before us. We place representatives on this list if they are any of the following:
  • Barred or suspended by the Minnesota Department of Revenue
  • Barred or suspended by the Internal Revenue Service (IRS)
  • Barred or suspended from practice as an attorney or CPA
  • A current Department of Revenue employee.
  • A former Department of Revenue employee (for one year after their employment ends). A former employee is permanently barred from representing you in connection with claims or proceedings they learned about while working for the department.
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 request.
 

What can the department do?

We can suspend a representative for up to five years or bar them indefinitely and place their name on our Ineligible Tax Professional List below. We may take these actions if a representative does any of the following:
  • Knowingly files false or fraudulent tax returns
  • Advises you to evade taxes illegally
  • 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
Note: To report an unprofessional preparer to us, email individual.incometax@state.mn.us, or call 651-296-3781 or 1-800-652-9094 (toll-free).

Ineligible Tax Professional List

We notified the individuals on this list that they cannot represent clients before us.

​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
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:

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 Tax Preparers Subject to Penalties.
 

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: