La. Admin. Code tit. 69 § I-101

Current through Register Vol. 50, No. 9, September 20, 2024

Section I-101 - Persons Authorized to Practice before the Board

A. The following persons are authorized to practice before the board:

1. any individual taxpayer or other contestant in a proceeding before the board may appear and act for himself or for a partnership of which he is a member, and a taxpayer corporation may be represented by a bona fide officer of the corporation, upon presentation of adequate identification to the board, in any proceedings to which the jurisdiction of the board shall extend;

2. attorneys at law, duly qualified and registered under the laws of the state, shall be entitled to represent any taxpayer or other contestant in any matter to which the jurisdiction of the board shall extend, provided that the board may, in its discretion, permit attorneys at law, duly qualified and registered under the laws of the several states or the District of Columbia to represent any taxpayer or other contestant in any matter to which the board's jurisdiction shall extend, in the same manner as such attorneys are permitted to practice in the courts of Louisiana certified public accountants, duly qualified and licensed under the laws of this state or public accountants, shall be entitled to represent any taxpayer or other contestant in any matter to which the jurisdiction of the board shall extend, provided that the board may, in its discretion, permit certified public accountants, duly qualified and licensed under the laws of the several states or the District of Columbia, and public accountants to represent any taxpayer or other contestant in any matter to which the board's jurisdiction shall extend, in the same manner as such certified public accountants and public accountants are permitted to practice in Louisiana;

3. enrolled agents duly qualified and licensed by the U.S. Department of the Treasury to represent taxpayers before all administrative levels of the Internal Revenue Service may represent any taxpayer or other contestant in any matter to which the jurisdiction of the board shall extend.

La. Admin. Code tit. 69, § I-101

Promulgated by the Department of Civil Service, Board of Tax Appeals, LR 411080 (6/1/2015).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1413.