18- 674 C.M.R. ch. 100, § 1-104 - Authorized Representatives

1. Representation

A Taxpayer may be, but is not required to be, represented before the Appeals Office and the Board by an attorney, a certified public accountant, an enrolled agent, an enrolled actuary or any other person appointed by the Taxpayer.

2. Withdrawal of representation

A person representing a Taxpayer may withdraw from that representation at any time by providing written notice to the Appeals Officer, the Taxpayer and the Bureau.

Notes

18- 674 C.M.R. ch. 100, § 1-104

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