- (1) In any proceeding before the Board, persons may appear and act for: themselves; partnerships of which they are partners; corporations of which they are officers; limited liability companies of which they are members or managers; a municipal or other board of which they are members; or a city or town for which they have been elected or appointed as an assessor.
- (2) A Massachusetts attorney may appear and practice before the Board.
- (3) A Non-Massachusetts attorney must obtain the permission of the Board to appear pro hac vice for a particular Board appeal. A motion to appear pro hac vice must be filed by a Massachusetts attorney and be accompanied by an affidavit of the Non-Massachusetts attorney setting forth facts sufficient to demonstrate that the Non-Massachusetts attorney is a member in good standing of the bar of one or more jurisdictions. If the Board permits a Non-Massachusetts attorney to appear pro hac vice, a Massachusetts attorney must appear as co-counsel on any pleading or other document filed with the Board and must appear at all Board proceedings, unless excused by the Board.
- (4) Attorneys, including attorneys admitted pro hac vice, shall conduct themselves in a manner conforming to the disciplinary rules of the Massachusetts Supreme Judicial Court.
- (5) Except as provided in Rule 2(1) and Rule 10(15), a non-attorney is not permitted to appear before the Board or to sign any pleading or motion in any appeal from the refusal of the Commissioner to abate a tax or take an action.
- (6) The filing of any pleading, motion, or similar document shall constitute an appearance by the attorney who signs it, unless the document states otherwise.
- (7) Notice of any change of attorney shall be given promptly to the Clerk and to the opposing party.
2/2/24 (Effective 1/5/24) - corrected 831 CMR - 4
- (8) An attorney may withdraw an appearance with the permission of the Board on such terms as the Board may prescribe.
- (9) The Board may, for cause, deny or suspend the right of any person to practice before it.
- (10) The Board in its discretion may allow such other person to appear on behalf of a party as the Board deems appropriate.