Fla. Admin. Code Ann. R. 12-6.005 - Criteria for Qualified Representatives

(1)

(a) Any person who appears before the Department in any proceeding has the right, at his or her own expense, to be accompanied, represented, and advised by counsel or by other qualified representatives. For the purposes of this rule, "counsel" shall mean a member of the Florida Bar or a law student certified pursuant to Chapter 11 of the Rules Regulating The Florida Bar.

(b) A Certified Public Accountant holding a license to practice in Florida shall be deemed a qualified representative for purposes of this rule.

(c) Other qualified representatives of taxpayers include: general partners of a general or limited partnership, officers of a corporation, or an authorized regular employee of an individual, partnership or corporation who has actual knowledge of the controversy.

(2) Any individual qualified as a representative under this rule shall file a Power of Attorney and Declaration of Representative signed under penalty of perjury by the qualified representative and by the party being represented. The form is the Power of Attorney and Declaration of Representative (Form DR-835), adopted and incorporated by reference in Rule 12-6.0015, F.A.C.

(3) Other individuals chosen by a taxpayer to represent the taxpayer may be qualified to appear before the Department, the Executive Director, or the Executive Director's designees if the presiding officer of the proceeding is satisfied as to the qualifications of the individual seeking to qualify as a representative. In determining qualification to represent, the presiding officer shall satisfy himself or herself by reference to the provisions in the Uniform Rules of Procedure, Rule 28-106.106, F.A.C. (Who May Appear; Criteria for Other Qualified Representatives).

Notes

Fla. Admin. Code Ann. R. 12-6.005

Rulemaking Authority 213.06(1), 213.21(1) FS. Law Implemented 213.053(3), 213.21(1) FS.

New 5-27-82, Formerly 12-6.05, Amended 3-6-03.

New 5-27-82, Formerly 12-6.05, Amended 3-6-03.