Representation

008.01 In general. Representation before the Tax Commissioner is governed by the applicable statutes and the decisions of the Nebraska Supreme Court. 008.02 Power of attorney. Any person appearing on behalf of a taxpayer as his or her duly authorized representative with regard to any of the laws or programs administered, enforced, or supervised by the Department or the Tax Commissioner must have on file with the Department a Power of Attorney, Form 33, or its legal equivalent. Once a Power of Attorney, Form 33, or its legal equivalent, has been filed with the Department, the Tax Commissioner will presume that it is valid until written notice of its revocation is served. 008.03 Appearances. When the practice of law arises in the resolution of a contested case, only the following individuals shall be allowed to appear on behalf of the petitioner. 008.03A A petitioner, claimant, or respondent who is an individual may appear on his or her own behalf. 008.03B An individual may appear on behalf of the petitioner, claimant, or respondent if the individual is admitted to practice law before the Nebraska Supreme Court. 008.03C An individual admitted to practice law in another United States jurisdiction may appear on behalf of the petitioner, claimant, or respondent provided the individual: 008.03C(1) Has not been disbarred or suspended from practice in any jurisdiction; 008.03C(2) Has undertaken an association with an attorney who is admitted to practice law before the Nebraska Supreme Court, who actively participates in the contested case, and who shares responsibility for the representation of the petitioner; and 008.03C(3) Files a motion with the Hearing Officer requesting he or she be allowed to appear on behalf of the petitioner Pro hac vice. 008.04 Nonlawyers. A nonlawyer may be allowed to appear in a limited representative capacity subject to the following. 008.04A A nonlawyer who is an officer of the party or an employee, provided a Power of Attorney, Form 33, or its legal equivalent is on file for the employee, may represent the party, if all of the following conditions are met. 008.04A(1) The nonlawyer officer or employee is specifically authorized by the party to appear before the Department on its behalf; 008.04A(2) This representation is not the nonlawyer officer’s or employee’s primary duty to the employer, but is secondary to other duties relating to the management or operation of the petitioner, claimant, or respondent; 008.04A(3) The nonlawyer officer or employee does not receive separate or additional compensation (other than reimbursement for costs) for this representation; 008.04A(4) The representation does not involve a claim that the Department’s action is illegal as a matter of law or unconstitutional; 008.04A(5) The representation does not require the knowledge, judgment, or skill of a lawyer, or the preparation of legal briefs, or does not require the practice of law; and 008.04A(6) The Nebraska Evidence Rules applicable in the district courts do not apply to the contested case. 008.04B A certified public accountant who is not an employee or officer of the petitioner, claimant, or respondent may represent the petitioner if all of the following conditions are met. 008.04B(1) The representation does not involve a claim that the Department’s action is illegal as a matter of law or unconstitutional; 008.04B(2) The representation does not require the knowledge, judgment, or skill of a lawyer, or the preparation of legal briefs, or does not require the practice of law; and 008.04B(3) The Nebraska Evidence Rules as applicable in the district courts do not apply to the contested case. (Sections 77-369, 77-2711, and 77-27,119, R.R.S. 2009, and sections 84-909 and 84-909.01, R.R.S. 2008. January 30, 2010)