§ 151.3. Letters of authority.
Effective March 27, 1974, the Department will require the filing of a letter of authority on the taxpayer’s letterhead stationery executed by an official of the taxpayer authorizing the tax practitioner, for example an attorney or accountant named to represent the taxpayer:
(1) When the name of the tax practitioner does not appear on the report as its corporate tax representative.
(2) When the tax practitioner presents for filing in the Department a Petition for Resettlement and the name of the tax practitioner does not appear either on the report named in the petition or within the body of the petition signed by an official of the taxpayer. See section 1102 of the FC (72 P. S. § 1102).
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