(a)

1. (1) Any taxpayer has the right, at his or her own expense, to be represented by an authorized representative, who can be:

   1. (A) An attorney;
   2. (B) A certified public accountant; or
   3. (C) Any other individual.
2. (2) Alternatively, a taxpayer may be self-represented, including self-representation by an owner, officer, managing member, partner, trustee, or similar individual with authority for an entity taxpayer.

(b)

1. (1) A taxpayer’s authorized representative must have a completed Power of Attorney form on file with the Tax Appeals Commission before representing a taxpayer in a case.
2. (2) The commission’s form must be used.

(c)

1. (1) The Department of Finance and Administration shall be represented by an authorized representative licensed to practice law in the State of Arkansas.
2. (2) The department is not required to obtain approval from the commission for substitution of representatives.