Start Date
9-12-2016 2:00 PM
End Date
9-12-2016 3:00 PM
Description
This article will discuss and analyze some of the cases that have dealt with UPL issues in property tax appeals and examine the significant issues and risks associated with such conduct. The issues are complex and not surprisingly the results differ on a state by state basis. In general, more recent developments signal a softening in favor of allowing more involvement by unlicensed individuals. For purposes of this analysis “taxpayer representation” is considered to include: • advising a taxpayer that there is a cause of action based on an incorrect assessment and what methods should be used to seek relief; • preparing and filing complaints and/or appeal forms to invoke the jurisdiction of an assessment official or tribunal for review of an assessment; • presenting the evidence at any hearing, formal or informal, and presenting argument on behalf of the taxpayer; and • the examination and cross examination of witnesses at any hearing, formal or informal.
Recommended Citation
McNulty, Tom Esq., "Unauthorized practice of law issues in the U.S.: The search for a uniform rule and a guide for the unwary" (2016). IAAO Annual Legal Seminar. 13.
https://researchexchange.iaao.org/legal/legal16/sessions/13
Unauthorized practice of law issues in the U.S.: The search for a uniform rule and a guide for the unwary
This article will discuss and analyze some of the cases that have dealt with UPL issues in property tax appeals and examine the significant issues and risks associated with such conduct. The issues are complex and not surprisingly the results differ on a state by state basis. In general, more recent developments signal a softening in favor of allowing more involvement by unlicensed individuals. For purposes of this analysis “taxpayer representation” is considered to include: • advising a taxpayer that there is a cause of action based on an incorrect assessment and what methods should be used to seek relief; • preparing and filing complaints and/or appeal forms to invoke the jurisdiction of an assessment official or tribunal for review of an assessment; • presenting the evidence at any hearing, formal or informal, and presenting argument on behalf of the taxpayer; and • the examination and cross examination of witnesses at any hearing, formal or informal.