18- 674 C.M.R. ch. 100, § 1-104
Current through 2024-51, December 18, 2024
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.
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.
18- 674 C.M.R. ch. 100, § 1-104