|(a) Authorized representatives.
(1) A taxpayer who is an individual may represent himself
or herself at any stage of a contested case. A taxpayer who is an
individual may have one or more authorized representative.
(2) A taxpayer that is an entity must have at least
one authorized representative.
(3) To represent a taxpayer, a representative must
have on file with the comptroller a written authorization. The authorization
may be satisfied by submitting the comptroller's Limited Power of
Attorney form (Form 01-137), or by authorization on a document that
complies with the requirements of Tax Code, §111.023.
(4) An authorized representative may be an attorney,
an accountant, or any other person of a taxpayer's choice.
(b) Designated representative for notice.
(1) Although a taxpayer may have more than one authorized
representative, the taxpayer shall designate a single representative
for notice of contested case documents. The designated representative
for notice is responsible for the receipt of contested case documents,
such as for the purpose of §1.6 of this title (relating to Service
of Documents on Parties), §1.34 of this title (relating to Comptroller's
Decisions and Orders), and §1.35 of this title (relating to Motion
(2) A taxpayer's designated representative for notice
shall be the individual signing the original Statement of Grounds,
until changed in accordance with this subsection. A taxpayer may continue
to use the same representative for matters before a contested case
begins by authorizing the same representative to sign the Statement
(3) The designation must include a single person's
name and a single mail address. The designation may include a single
email address for the purpose of §1.6 of this title.
(4) A taxpayer may change its designated representative
for notice by submitting the information required in this subsection
to Audit Processing by email to: firstname.lastname@example.org, or
by contacting the assigned Tax Hearings Attorney. The effective date
will be the date of receipt of the notice.
(5) When an attorney licensed to practice law in Texas
files a motion for rehearing in accordance with §1.5 of this
title (relating to Filing Documents with SOAH or the Office of Special
Counsel for Tax Hearings), the motion is considered to be a taxpayer's
express written authorization to change its designated representative
for notice to the filing attorney. When more than one attorney appears
in a motion for rehearing, the attorney whose signature first appears
on the motion shall be the designated representative for notice unless
the motion designates another attorney.
(c) Hearings at SOAH on contested cases are not open
to the public. Any person desiring to observe or participate at any
stage of a contested case who is not a party, not employed by a party,
or not called as a witness, must obtain the agreement of all parties.