Illinois Administrative Code
Title 86 - REVENUE
Part 5000 - ORGANIZATION, INFORMATION, RULEMAKING AND HEARINGS
Subpart D - PROCEDURAL RULES
Section 5000.305 - Representation

Current through Register Vol. 48, No. 38, September 20, 2024

a) Representation of Petitioner in Proceedings before the Tribunal.

1) Personal Appearance. Appearances in proceedings conducted before the Tribunal may be by the petitioner pro se. A partnership may act through one of its general partners without filing any power of attorney.

2) Representation by Others. All parties not acting on their own behalf shall be represented by an attorney authorized to practice before the courts of the state of Illinois.

3) Pro Hac Vice Admission. Persons authorized to practice law in another jurisdiction may, upon certifying in writing that they have followed the Illinois Supreme Court procedures for admission to practice pro hac vice in Illinois, and upon proper application to Tribunal, be authorized to practice before the Tribunal in a particular proceeding.

b) Substitution or Withdrawal of Representative. A party's representative may be changed and a new representative substituted by written notice to the Tribunal and to all other parties when the proceedings will not be unreasonably delayed. The Tribunal may in such circumstances permit substitution of representatives at hearing. Representatives who wish to withdraw must immediately file a written notice of withdrawal.

Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.