1. (1) Entry of an appearance in a Contested Case by an Agent shall be made by:

   1. (a) The filing of an appeal form or written complaint;
   2. (b) The filing of a notice of appearance; or
   3. (c) Appearance as Agent at a hearing or pre-hearing conference.

2. (2) An Agent may not enter an appearance under paragraph (1) of this rule or otherwise act on behalf of a Party in a Contested Case without valid written authorization. Such authorization must:

   1. (a) Identify the Party being represented;
   2. (b) Reasonably identify the property by street address, assessor’s identification number, or otherwise;
   3. (c) Be signed and dated by the Party or an individual with authority to act for the Party;
   4. (d) Indicate the signatory’s title (if the Party represented is a corporation or other artificial entity); and
   5. (e) Specify the tax year to which the authorization applies.
3. (3) When a Party is represented by an Agent, only the Agent is entitled to question witnesses and present argument at any stage of the case.
4. (4) Once having entered an appearance in a Contested Case, an Agent who wishes to withdraw from representation of a Party shall notify the Board or Administrative Judge and all Parties in writing. The withdrawing Agent must provide the current contact information for the formerly represented Party.
5. (5) All witnesses who testify shall disclose their employment or other financial relationship with any Party. All witnesses receiving any compensation from a Party shall be subject to examination or cross-examination regarding such employment and the issue of possible bias, which may be addressed in a specific finding by the Board or Administrative Judge.

Authority: T.C.A. §§ 4-5-217, 67-1-305, and 67-5-1514. Administrative History: Original rule certified June 7, 1974. Repeal filed and effective July 1, 1984. New rule filed June 30, 2000; effective September 12, 2000. Amendments filed January 7, 2026; effective April 7, 2026.