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Regulation of Representatives
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A taxpayer representative must follow standards of ethics and conduct. If a representative does not follow the required standards, the Minnesota Department of Revenue may suspend them from representing clients before us.
We will post a representative's name on our website if a representative is suspended or barred from practice by any of these agencies:
- Minnesota Department of Revenue
- Internal Revenue Service
- Minnesota Board of Accountancy
- Minnesota Lawyers Professional Responsibility Board
Minnesota Rule 8052.0300 controls the practice of taxpayer representatives before Revenue.
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Taxpayer representatives must:
- Submit information to us when requested, unless the information is privileged
- Not interfere or attempt to interfere with us obtaining information in tax matters
- Exercise due diligence when preparing, assisting in preparing, approving, and filing returns, affidavits, and any other documents relating to a tax matter, and determining the correctness of representations made to us or to clients with reference to any tax matters
- Exercise good faith in determining the correctness of representations made by clients to the representative about any tax matter when the representative has reasonable grounds to believe the client's representations are false or inaccurate
- Not unreasonably delay matters before Revenue
For details, see Minnesota Rule 8052.0300, subpart 4
A taxpayer representative may be barred or suspended from practice before 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 Revenue
- Exercise due diligence to follow the standards of ethics and conduct required of the representative
For details on when incompetent conduct can lead to suspension from representing taxpayers, see Minnesota Rule 8052.0300, subpart 5.
Disreputable conduct includes:
- 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 own Minnesota income tax return
- Being dishonest in their dealings with a client or Revenue
- 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.
