REPRESENTATION
Tax Court Rules of Practice and Procedure
RULE 172. REPRESENTATION A petitioner in a small tax case may appear without representation or may be represented by any person admitted to practice before the Court. As to representation, see Rule 24. (As effective October 3, 2008, 130 T.C. 486. For prior history, see 120 T.C. 606 (2003). Rule 172 was originally designated as Rule 174, see 120 T.C. 606 (2003). For prior Rule 174 history, see 93 T.C. 968 (1989), 60 T.C. 1146 (1973).)
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