Minn. R. agency 187, ch. 8610, pt. 8610.0010

Current through Register Vol. 49, No. 24, December 9, 2024

Part 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.

Minn. R. agency 187, ch. 8610, pt. 8610.0010

21 SR 805

Statutory Authority: MS s 271.06