IDAPA 35.02.01.800 — DEFINITIONS FOR PURPOSES OF THE TAXPAYERS' BILL OF RIGHTS

Title 63, Chapter 40, Idaho Code
01.
Collection and Enforcement. The terms collection and enforcement include only post-assessment
processes.
(3-15-22)
02.
Publication. Publication means communicating to the general public. Publication does not include
internal communication or communication with other governmental agencies as provided for by statute.
(3-15-22)
03.
Written Notification of Representation. A taxpayer's written notification that he will be
represented by another person must include the information required for a valid power of attorney. If the notification
is not valid, the revenue officer shall communicate with the taxpayer. The revenue officer should exercise reasonable
care in determining whether a power of attorney exists.
(3-15-22)