A taxpayer representative may be barred or suspended from practice before the Minnesota Department of Revenue if they are incompetent or disreputable.
Incompetent conduct occurs when the taxpayer representative fails to:
- Understand the state tax statutes, rules, and forms necessary to properly apply, discuss, or complete them and offer services in connection with a taxpayer's case before the department
- Exercise due diligence to follow the standards of ethics and conduct required of the representative
For more information on when incompetent conduct can lead to suspension from representing taxpayers, see Minnesota Rule 8052.0300, subpart 5.
Disreputable conduct includes the following:
- Being convicted of any criminal offense under state or federal tax laws or of any crime involving dishonesty or breach of trust
- Willfully failing to file their Minnesota income tax return
- Being dishonest in their dealings with a client or the department
- Misusing or mishandling a client’s refund or funds received from a client
- Attempting to influence the department by threats, bribery, or other coercive actions
For a full list of disreputable conduct, see Minnesota Rule 8052.0300, subpart 6.