W. Va. Code R. § 121-1-16

Current through Register Vol. XLI, No. 40, October 4, 2024

Section 121-1-16 - Appearances and representation of parties

16.1. In general. -- A petitioner may appear before the office of tax appeals in his or her own behalf, or by a representative. When a Petitioner chooses to have the assistance of a representative they must sign a written waiver of the confidentiality provisions of West Virginia Code Section 11-10-5d. A Petitioner may use the West Virginia Tax Department form WV-2848 (designation of a power of attorney) to waive confidentiality, or they may do so by signing the waiver of confidentiality that can be found attached to the petition. A petitioner may be represented, for example, by a lawyer qualified to practice law in this state (or by co-counsel of record so qualified); or by a certified public accountant; or by a registered public accountant; or by a person who is an enrolled agent for Internal Revenue Service purposes; or by virtually any other adult person.

16.2.Pro se appearance. -- Where a party attempts to represent himself or herself and, in the opinion of the office of tax appeals there is a serious question as to such party's competence to do so, the office of tax appeals, if it deems justice so requires, may continue the case until appropriate steps have been taken to obtain an adjudication of the question by a court having jurisdiction so to do, or may take such other action as it deems proper.

16.3. Representative not to engage in unauthorized practice of law.

16.3.1. While a person who is not authorized to practice law in this state may generally represent a petitioner before the office of tax appeals, that person may not engage in the unauthorized practice of law. Specifically, a representative may not appear on behalf of a Petitioner at any prehearing or evidentiary hearing. This does not prevent a representative such as a CPA from attending a hearing as a witness.

16.4. Visiting attorney.

16.4.1. Any person who has not been admitted to practice before the supreme court of appeals of West Virginia, but who is a member in good standing of the bar of the supreme court of the United States, the bar of the highest court of any other state in the United States, or the bar of the District of Columbia (which bar shall extend like privileges to members of the West Virginia state bar), shall be permitted to appear pro hac vice as a visiting attorney in a particular case, in association with a person admitted to practice before the West Virginia supreme court of appeals, and in good standing as a member of its bar, in accordance with rule 8.0 of the West Virginia rules for admission to the practice of law.

16.4.2. Before appearing before the office of tax appeals, the visiting attorney shall file with the chief administrative law judge a true copy of the verified statement filed with the West Virginia state bar in conformity with the requirements of rule 8 of the West Virginia rules for admission to practice law. If the chief administrative law judge is satisfied that the visiting attorney meets all of the qualifications for admission pro hac vice the chief administrative law judge shall enter an order to that effect and send a copy to the West Virginia state bar.

W. Va. Code R. § 121-1-16