701—7.6 (17A) Persons authorized to practice before the department. Due to the complex questions involved and the technical aspects of taxation, persons are encouraged to seek the aid, advice, assistance and counsel of practicing attorneys and certified public accountants.
The right to practice before the department in connection with any proceeding shall be limited to the following classes of persons:
	  1. 	 Taxpayers who are natural persons representing themselves.
	  2. 	 Attorneys duly qualified and entitled to practice in the courts of the state of Iowa.
	  3. 	 Attorneys who are entitled to practice before the highest court of record of any other state and who have complied with Iowa Ct.	R. 31.14.
	  4. 	 Accountants who are authorized, permitted, or licensed under Iowa Code chapter 542C.
	  5. 	 Duly authorized directors or officers of corporations representing the corporation of which they are respectively a director or officer, excluding attorneys who are acting in the capacity of a director or officer of a corporation and who have not met the requirements of the third classification above.
	  6. 	 Partners representing their partnership.
	  7. 	 Fiduciaries.
	  8. 	 Government officials authorized by law.
	  9. 	 Enrolled agents, currently enrolled under 31 CFR §10.6 for practice before the Internal Revenue Service, representing a taxpayer in proceedings under division II, Iowa Code chapter 422.
Any person appearing in any proceeding before the department on behalf of another must have on file with the department a power of attorney.
No person who has served as an official or employee of the department shall within a period of two years after the termination of such service or employment appear before the department or receive compensation for any services rendered on behalf of any person, firm, corporation, or association in relation to any case, proceeding, or application with respect to which the person was directly concerned and in which the person personally participated during the period of service or employment.
This rule is intended to implement Iowa Code chapter 17A.