Tenn. Comp. R. & Regs. 0600-01-.07 - REPRESENTATION BY AGENT

(1) Entry of an appearance in a contested case by an agent shall be made by:

(a) The filing of an appeal form or written complaint;

(b) The filing of a notice of appearance; or

(c) Appearance as agent at a hearing or pre-hearing conference.

(2) An agent may not enter an appearance under paragraph (a) of this rule or otherwise act on behalf of a taxpayer in a contested case without valid written authorization. Such authorization must:

(a) Identify the taxpayer;

(b) Identify the property by street address, assessor's identification number, or otherwise;

(c) Be signed and dated by the taxpayer or an individual with authority to act for the taxpayer;

(d) Indicate the signatory's title (if the party represented is a corporation or other artificial entity); and

(e) Specify the tax year to which the authorization applies.

(3) When a party is represented by an agent, only the agent is entitled to question witnesses and present argument at any stage of the case. An agent may not participate in the hearing of an appeal if he or she actually represents another agent or person who is not a party in the proceeding.

(4) Once having entered an appearance in a contested case, an agent who wishes to withdraw from representation shall notify the Board and all parties in writing.

(5) All witnesses who testify shall disclose their employment or other financial relationship with either party or a person or entity representing a party in an appeal to the opposing party and the Board, Commission, or administrative judge. All witnesses receiving any compensation from either party or a person or entity representing a party in an appeal shall be subject to examination or cross-examination regarding such employment and the issue of possible bias, which may be addressed in a specific finding by the Board, Commission, or administrative judge.

Notes

Tenn. Comp. R. & Regs. 0600-01-.07

Original rule certified June 7, 1974. Repeal filed and effective July 1, 1984. New rule filed June 30, 2000; effective September 12, 2000. Amendments filed July 5, 2017; effective 10/3/2017.

Authority: T.C.A. §§ 4-5-217, 67-1-305, and 67-5-1514.