Minnesota Administrative Rules
Agency 187 - Tax Court
Chapter 8610 - TAX COURT RULES OF PROCEDURE
Part 8610.0020 - PRACTICE BEFORE TAX COURT BY NONRESIDENT LAWYERS
Current through Register Vol. 48, No. 39, March 25, 2024
Subpart 1. Affidavit required.
A lawyer licensed to practice in the trial courts of a jurisdiction other than Minnesota may, in the discretion of the tax court, appear before the tax court if:
Subp. 2. Motion to oppose; denial of privilege.
No later than 30 days before the first scheduled hearing on the matter, opposing counsel may move the tax court for a hearing to oppose the practice of the nonresident lawyer before the tax court. The opposing counsel has the burden of establishing cause to deny the nonresident lawyer the privilege of practicing before the tax court. This hearing may be conducted by telephone or remote technology. Failure of opposing counsel to respond within the specified time period waives opposing counsel's right to contest the nonresident lawyer's practice before the tax court. The tax court may, for cause, deny the nonresident lawyer the privilege of practicing before the tax court.
Subp. 3. Subject to discipline; jurisdiction of courts.
A lawyer appearing pursuant to this part is subject to the disciplinary rules and regulations governing Minnesota lawyers and is subject to the jurisdiction of the Minnesota courts.
Statutory Authority: MS s 271.06