Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
674 - Maine Board of Tax Appeals
Chapter 100 - MAINE BOARD OF TAX APPEALS PRACTICE AND PROCEDURE
Part 1 - GENERAL PROVISIONS
Section 674-100-1-104 - Authorized Representatives
Universal Citation: 18 ME Code Rules ยง 674-100-1-104
Current through 2024-38, September 18, 2024
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.
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