(1) Notwithstanding section 653T, a return may be prepared and delivered by a person acting under the authority of a liable person.
(2) Where a return is prepared and delivered by a person acting under the authority of a liable person, this Chapter shall apply as if the return had been prepared and delivered by the liable person.
(3) Anything required or allowed to be done by a liable person under this Chapter may be done by a person acting under a liable person's authority.