(a) Requirements. — Any person who practices as a tax representative before the Department shall meet the following requirements:(1) To observe an appropriate conduct at all times, and(2) to have the capability, experience, or qualifications necessary to provide quality tax services.(b) Duties. — In order to appear and continue to appear before the Department, tax representatives shall discharge the following duties:(1) To act competently as an expert on taxation matters;(2) to observe the laws, morals, and public order;(3) to comply with the rules or regulations issued under the provisions of this Code, and(4) to submit a power of attorney to represent the taxpayer and reach an agreement regarding a controversy. History —Jan. 31, 2011, No. 1, § 6072.02, retroactive to Jan. 1, 2011.