35 Miss. Code. R. 101-4.2

Current through December 10, 2024

Rule 35-101-4.2 - Persons Authorized To Represent Parties Before the Board

The persons who are generally authorized to appear on behalf of a party before the Board are as follows:

A. All attorneys licensed and in good standing to practice law in this State;

B. All accountants who have received a certificate as a certified public accountant from the Mississippi State Board of Public Accountancy and maintain such certification;

C. All other accountants practicing accountancy within this State and who are entitled to practice as enrolled agents before the Internal Revenue Service;

D. Certified public accountants duly admitted to practice accountancy by the appropriate authorities in other states, the District of Columbia, or other American jurisdiction and other accountants practicing accountancy outside of this State who are entitled to practice as enrolled agents before the Internal Revenue Service;

E. Attorneys licensed to practice law and in good standing in another state, the District of Columbia, or other American jurisdiction;

F. Any employee of a party where such employee is duly appointed by the party to undertake such representation before the Board or such representation is within the scope of the employee's employment with the party;

G. Any natural person appearing and representing himself;

H. A party's spouse;

I. Any natural person representing a partnership, general or limited, in which he is a partner;

J. Any natural person representing a limited liability company in which he is a member;

K. Any natural person representing a corporation in which he is an officer; and

L. Any other natural person that the Board determines is of good moral character and repute and possesses the qualifications necessary to appear on behalf of others in the administrative appeal before the Board.

35 Miss. Code. R. 101-4.2

Miss. Code Ann. § 27-4-3(l)(a)(Rev. 2010)