Indiana Code Title 6. Taxation § 6-8.1-3-8

Sec. 8. (a) The department may prescribe qualifications a person must have to represent a taxpayer before the department.  However, a person may not represent a taxpayer before the department, unless:

(b) Notwithstanding any other law, the department may require a power of attorney relating to a listed tax to be completed on a form prescribed by the department.

(c) The department may accept a power of attorney that names an entity as a representative of a taxpayer, subject to rules adopted under IC 4-22-2.  Notwithstanding this article or IC 30-5, the department may adopt rules under IC 4-22-2 allowing a change of individuals acting on behalf of the entity without requiring a new or amended power of attorney to be completed by the taxpayer.