Ohio § 5703.17

§ 5703.17.

(A) In making an investigation as to any company, firm, corporation, person, association,

partnership, or public utility subject to the laws that the tax commissioner is required

to administer, the commissioner may appoint by an order in writing an agent, a tax

auditor agent, or a tax auditor agent manager, whose duties shall be prescribed in

the order. In the discharge of such an agent's duties, the agent shall have every power of an

inquisitorial nature granted by law to the commissioner and the same powers as a notary

public as to the taking of depositions.  All powers given by law to a notary public relative to depositions are hereby given

to such an agent. (B) No person shall be appointed as a tax auditor agent or a tax auditor agent manager,

unless that person meets one of the following requirements: (1) The person holds from an accredited college or university a baccalaureate or higher

degree in accounting, business, business administration, public administration, management,

or other business-related field that is acceptable to the tax commissioner, a doctoral

degree in law, a bachelor of laws degree, or a master of laws degree in taxation. (2) The person possesses a current certified public accountant, certified managerial

accountant, or certified internal auditor certificate;  a professional tax designation

issued by the institute for professionals in taxation or the international association

of assessing officers;  or a designation as an enrolled agent of the Internal Revenue

Service. (3) The person has accounting, auditing, or taxation experience as defined in the classification

specifications for the positions of tax auditor agent or tax auditor agent manager

established by the director of administrative services pursuant to division (A)(1) of section 124.14 of the Revised Code . (4) The person has experience as a tax commissioner agent, tax auditor agent, or supervisor

of tax agents that is acceptable to the department of taxation.