Representation And Practice Before The Board

The right to appear and practice before the Board is limited as follows: (7-1-24) 01. Taxpayers. A taxpayer has the right to appear or to be represented by another person of his choosing in any hearing or rehearing held on the taxpayer’s appeal. (7-1-24) 02. Authorized Attorneys. Attorneys duly authorized and qualified to practice in the courts of the state of Idaho; (7-1-24) 03. Public Officers. Public officers or designated representatives when representing the governmental agency; (7-1-24)