Ill. Admin. Code tit. 86, § 200.190 - Withdrawal of Representation
a)
No representative party, once having filed a Power of Attorney in any matter
before the Office of Administrative Hearings of the Department of Revenue,
shall be allowed to withdraw from that representation without first having
served notice of intent upon all parties to the cause, making the reasons for
such withdrawal known of record and securing leave of the presiding officer on
the case to so withdraw.
b) No
representative party who is intending to substitute for or replace another
representative party who has already filed a Power of Attorney shall have the
right to do so unless the provisions of subsection (a), above, have been
fulfilled, and any such filing in violation of this Section shall be deemed a
nullity.
c) Once a matter has been
set or otherwise noticed for hearing, leave to withdraw or substitute as
counsel for a taxpayer may be denied by the presiding Administrative Law Judge
if granting such request would act to delay the hearing.
Notes
Added at 20 Ill. Reg. 888, effective January 1, 1996
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