§ 2-01 General.
RCNY § 2-01
(a)An applicant may be self-represented or may be represented by a representative. Any individual or firm authorized by an applicant may act as his or her representative unless that individual has been suspended from practice before the Tax Commission.
(b)Only natural persons may be self-represented. All other applicants, including without limitation corporations and partnerships, must be represented by a representative.
(c)On the application, the applicant shall state that the applicant will be self-represented or shall designate a representative.
(d)On the form prescribed for such purpose, the applicant shall notify the Tax Commission of any of the following changes in representation: (1) where the applicant is represented and wants to change representatives or become self-represented; or (2) where the applicant is self-represented and wants to designate a representative.
(e)An applicant who is not self-represented shall communicate with the Tax Commission only through the applicant's representative with respect to an application.
(f)Representation of an applicant before the Tax Commission encompasses all presentations, both oral and written, including but not limited to, preparing and filing applications and other documents, corresponding and communicating with the Tax Commission, and appearing at hearings.
