SECTION 710:1-5-27. Representation and participation in administrative proceedings

(a)   Representation. In an administrative proceeding the taxpayer may represent himself at any stage of the proceeding or may be represented by:

(1)   an attorney;

(2)   an accountant;

(3)   an enrolled agent; or

(4)   a representative who has been approved by the Commission to represent the taxpayer.

(b)   Proper showing may be required. If a taxpayer wants to be represented by someone other than himself, an attorney, an accountant, or an enrolled agent, the Administrative Law Judge may require that such person, before being recognized as a representative of the taxpayer, make a proper showing that he or she is of good character and in good repute and possessed with necessary qualifications to enable the representative to render such services to the taxpayer. Upon such showing by the representative, the Administrative Law Judge will certify the representative.

(c)   Proof of authority. Any person representing a taxpayer in any matter may be required at any time to show written proof, in a form satisfactory to the Commission, of his or her authority to represent such taxpayer in that matter.

(d)   Confidentiality of proceedings; participation of others. Proceedings are not open to the public unless confidentiality has been waived by the taxpayer or his representative. Any person who is not a party, not employed by a party, or not called as a witness, must obtain the permission of the Administrative Law Judge before observing or participating during any stage of the proceeding. Under provisions of Title 68 O.S. § 205, the taxpayer has the right to enforce the confidentiality of the proceedings.

(e)   Ex parte communication. Communication with the office of the assigned Administrative Law Judge regarding scheduling and procedural matters is permitted. The taxpayer(s) and/or their representative(s), the taxing division and their attorney(s) shall have no ex parte communication on the substance of a pending case with the assigned Administrative Law Judge.

[Source: Amended at 11 Ok Reg 3465, eff 6-26-94; Amended at 16 Ok Reg 2628, eff 6-25-99; Amended at 25 Ok Reg 2027, eff 7-1-08; Amended at 26 Ok Reg 2320, eff 6-25-09; Amended at 30 Ok Reg 1850, eff 7-11-13]