Who Can Represent You

These forms identify who can represent you before the Minnesota Department of Revenue. The forms also give us permission to work with your 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.

• 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.

• 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).

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

• Minnesota Statute 270C.44
• Minnesota Statute 270C.445
• Minnesota Rule 8052 0300
• Minnesota Rule 8052 0400

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

• How to Select a Tax Preparer Video
• Choosing a Tax Preparer