Regulation of Representatives
A taxpayer representative must follow standards of ethics and conduct. If a representative does not follow the required standards, we may suspend them from representing clients before us.
If a representative is suspended or barred by the Minnesota Department of Revenue, Internal Revenue Service, Minnesota Board of Accountancy, or the Minnesota Lawyers Professional Responsibility Board, the representative’s name will be posted on our website.
Minnesota Rule 8052.0300 controls the practice of taxpayer representatives before the department.