(A) A taxpayer may or may not choose to be represented by a taxpayer representative. The taxpayer representative may be a lawyer, certified public accountant, accountant, or other tax advisor possessing appropriate tax training to represent taxpayers in tax appeals. The taxpayer must submit a written authorization to use a taxpayer representative. However, a simple letter signed by a taxpayer authorizing representation will be accepted as authorization. Such authorization shall include the representative’s name, address, and telephone number.
(B) Copies of notices or communications may be sent by the Tax Administrator or other representative of the political subdivision to the taxpayer’s representative. However, the original notice or communications will always be sent directly to the taxpayer. Action taken by the taxpayer’s authorized representative (for example, requesting an extension of time or submitting factual information) shall have the same force or effect as if taken directly by the taxpayer.
(C) The Appeals Board’s final decision shall be in writing and signed by the representative of the Appeals Board. The final decision shall be mailed to the taxpayer, with a copy also mailed to the taxpayer’s authorized representative (if any).
(Ord. 1999-3, passed 12-21-1999)