1. (a) Representation. A party may be represented in an appeal by any authorized person or persons, at least 18 years of age, of the party's choosing.
2. (b) Recognition of representative. OTA will recognize all authorized representatives who are identified in writing or orally at a hearing by the taxpayer. Authorized representatives shall be permitted to receive confidential information relating to the taxpayer they represent, and to act on behalf of the taxpayer in connection with an appeal before OTA.

3. (c) Local entity representation. Notwithstanding subdivision (b), and within 30 days of OTA's letter acknowledging the appeal, OTA must be provided with: (1) a copy of the resolution or power of attorney from, or a written contract with, the local entity they represent authorizing their representation; and (2) a copy of a waiver from the taxpayer allowing each representative to have access to the taxpayer's confidential information. If the taxpayer joins the appeal as a party, then no waiver is required.

   1. (1) Resolution. For purposes of this regulation, “resolution” shall refer to the resolution described in subdivision (b) of Revenue and Taxation Code section 7056.
4. (d) Substitution or withdrawal. Parties must promptly notify OTA and the opposing party in writing of any substitutions or withdrawals of representation.
5. (e) Suspended or disbarred representatives. Notwithstanding subdivision (a), a person suspended or disbarred from practice before FTB pursuant to Revenue and Taxation Code section 19523.5 shall promptly notify OTA of the suspension or disbarment and may not represent any taxpayer in an appeal before OTA after the date of the suspension or disbarment.

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 15676, 15676.2 and 15678, Government Code; and Sections 6015, 7056 and 19523.5, Revenue and Taxation Code.

History

1. New section filed 1-3-2019; operative 1-3-2019. Pursuant to Government Code section 15679(b), this action is exempt from OAL review. Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2019, No. 1).

2. New subsections (c)-(c)(1), subsection relettering and amendment of Note filed 3-1-2021; operative 3-1-2021. This action is exempt from OAL review pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2021, No. 10).

3. Amendment of subsections (c)-(c)(1) and Note filed 6-26-2023; operative 6-30-2023. This action is exempt from the Administrative Procedure Act pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2023, No. 26).