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8610.0010 REPRESENTATION.

The following persons may practice before the tax court in a regular division matter:

A.

a lawyer licensed to practice law in Minnesota;

B.

a lawyer licensed to practice law in a jurisdiction other than Minnesota who complies with part 8610.0020;

C.

an individual, when representing the individual or a partnership in which the individual is a general partner; and

D.

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.

Statutory Authority:

MS s 271.06

History:

21 SR 805

Published Electronically:

May 13, 1997