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.