The following persons may practice before the tax court in a regular division matter:
a lawyer licensed to practice law in Minnesota;
a lawyer licensed to practice law in a jurisdiction other than Minnesota who complies with part 8610.0020;
an individual, when representing the individual or a partnership in which the individual is a general partner; and
the sole shareholder of a corporation or sole member of a limited liability company, when representing the corporation or limited liability company. Except as provided in this item, a lawyer must represent a corporation or limited liability company.
MS s 271.06
21 SR 805
May 13, 1997