Code of Massachusetts Regulations
831 CMR - APPELLATE TAX BOARD
Title 831 CMR 1.00 - Appellate Tax Board Rules Of Practice And Procedure
Section 1.02 - Appearance and Practice Before the Board

Universal Citation: 831 MA Code of Regs 831.1

Current through Register 1531, September 27, 2024

(1) In any proceeding before the Board, persons may appear and act for: themselves; partnerships of which they are partners; corporations of which they are officers; limited liability companies of which they are members or managers; a municipal or other board of which they are members; or a city or town for which they have been elected or appointed as an assessor.

(2) A Massachusetts attorney may appear and practice before the Board.

(3) A Non-Massachusetts attorney must obtain the permission of the Board to appear pro hac vice for a particular Board appeal. A motion to appear pro hac vice must be filed by a Massachusetts attorney and be accompanied by an affidavit of the Non-Massachusetts attorney setting forth facts sufficient to demonstrate that the Non-Massachusetts attorney is a member in good standing of the bar of one or more jurisdictions. If the Board permits a Non-Massachusetts attorney to appear pro hac vice, a Massachusetts attorney must appear as co-counsel on any pleading or other document filed with the Board and must appear at all Board proceedings, unless excused by the Board.

(4) Attorneys, including attorneys admitted pro hac vice, shall conduct themselves in a manner conforming to the disciplinary rules of the Massachusetts Supreme Judicial Court.

(5) Except as provided in Rule 2(1) and Rule 10(15), a non-attorney is not permitted to appear before the Board or to sign any pleading or motion in any appeal from the refusal of the Commissioner to abate a tax or take an action.

(6) The filing of any pleading, motion, or similar document shall constitute an appearance by the attorney who signs it, unless the document states otherwise.

(7) Notice of any change of attorney shall be given promptly to the Clerk and to the opposing party.

(8) An attorney may withdraw an appearance with the permission of the Board on such terms as the Board may prescribe.

(9) The Board may, for cause, deny or suspend the right of any person to practice before it.

(10) The Board in its discretion may allow such other person to appear on behalf of a party as the Board deems appropriate.

Disclaimer: These regulations may not be the most recent version. Massachusetts 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.
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