2006 Minnesota Statutes

270C.44 PRACTICE BEFORE THE COMMISSIONER.
The commissioner shall prescribe rules governing the qualification and practice of agents,
attorneys, or other persons representing taxpayers before the commissioner. The rules may require
that those persons, agents, and attorneys show that they are of good character and in good
repute, have the necessary qualifications to give taxpayers valuable services, and are otherwise
competent to advise and assist taxpayers in the presentation of their case before being recognized
as representatives of taxpayers. After due notice and opportunity for hearing, the commissioner
may suspend and bar from further practice before the commissioner any person, agent, or attorney
who is shown to be incompetent or disreputable, who refuses to comply with the rules, or who
with intent to defraud, willfully or knowingly deceives, misleads, or threatens a taxpayer or
prospective taxpayer, by words, circular, letter, or by advertisement. This section does not curtail
the rights of individuals to appear in their own behalf or partners or corporations' officers to
appear in behalf of their respective partnerships or corporations.
History: 2005 c 151 art 1 s 53