Section Tax 201.07 - Appearance and Representation Before the Board(a) Any party may appear before the board on its own behalf, by an attorney upon compliance with Tax 201.09, or by an agent upon compliance with Tax 207. The actions or inactions of attorneys or agents shall bind the represented party.(b) Nothing in this section shall be interpreted to restrict a party's right to participate in a hearing before the board.(c) Nothing in this section shall be interpreted to allow the unauthorized practice of law in accordance with RSA 311:7.(d) The person who attends the hearing or a prehearing conference for a party shall either: (1) Come with the party's authority to make all decisions on the appeal, including the authority to settle the case; or(2) Ensure his or her client can be contacted immediately by phone to authorize the agent on specific decisions, including the decision to settle the case.N.H. Admin. Code § Tax 201.07
#5638, eff 9-1-93; ss by #7068, INTERIM, eff 8-15-99, EXPIRES, 12-13-99; ss by #7153, eff 12-10-99; ss by #8986, eff 9-24-07
Amended byVolume XXXIV Number 28, Filed July 10, 2014, Proposed by #10624, Effective 6/26/2014.Amended by Number 32, Filed August 10, 2023, Proposed by #13687, Effective 7/19/2023.