Okla. Admin. Code § 165:5-25-3

Current through Vol. 42, No. 4, November 1, 2024

Section 165:5-25-3 - Representation and participation in administrative proceedings

(a) Representation. In an administrative proceeding the taxpayer/registrant may represent himself/herself at any stage of the proceeding or may be represented by:

(1) A corporation;

(2) An attorney;

(3) An accountant, but only in a tax protest matter; or,

(4) A representative who has been pre-approved by the Commission to represent the taxpayer/registrant.

(b) Proper showing may be required. If a taxpayer/registrant wants to be represented by someone other than himself, an attorney, or an accountant, the Administrative Law Judge may require that such other person, before being recognized as a representative of the taxpayer/registrant, make a proper showing of necessary qualifications to enable the representative to render such services to the taxpayer. Upon such showing by the representative, the Administrative Law Judge may certify the representative.

Okla. Admin. Code § 165:5-25-3

Added at 23 Ok Reg 506, eff 12-19-05 (emergency); Added at 23 Ok Reg 2225, eff 7-1-06