(a) Authorized representatives.
  (1) A taxpayer who is an individual may represent himself or herself at any stage of a contested case. A taxpayer who is an individual may have one or more authorized representative.
  (2) A taxpayer that is an entity must have at least one authorized representative.
  (3) To represent a taxpayer, a representative must have on file with the comptroller a written authorization. The authorization may be satisfied by submitting the comptroller's Limited Power of Attorney form (Form 01-137), or by authorization on a document that complies with the requirements of Tax Code, §111.023.
  (4) An authorized representative may be an attorney, an accountant, or any other person of a taxpayer's choice.
(b) Designated representative for notice.
  (1) Although a taxpayer may have more than one authorized representative, the taxpayer shall designate a single representative for notice of contested case documents. The designated representative for notice is responsible for the receipt of contested case documents, such as for the purpose of §1.6 of this title (relating to Service of Documents on Parties), §1.34 of this title (relating to Comptroller's Decisions and Orders), and §1.35 of this title (relating to Motion for Rehearing).
  (2) A taxpayer's designated representative for notice shall be the individual signing the original Statement of Grounds, until changed in accordance with this subsection. A taxpayer may continue to use the same representative for matters before a contested case begins by authorizing the same representative to sign the Statement of Grounds.
  (3) The designation must include a single person's name and a single mail address. The designation may include a single email address for the purpose of §1.6 of this title.
  (4) A taxpayer may change its designated representative for notice by submitting the information required in this subsection to Audit Processing by email to: audit.processing@cpa.texas.gov, or by contacting the assigned Tax Hearings Attorney. The effective date will be the date of receipt of the notice.
  (5) When an attorney licensed to practice law in Texas files a motion for rehearing in accordance with §1.5 of this title (relating to Filing Documents with SOAH or the Office of Special Counsel for Tax Hearings), the motion is considered to be a taxpayer's express written authorization to change its designated representative for notice to the filing attorney. When more than one attorney appears in a motion for rehearing, the attorney whose signature first appears on the motion shall be the designated representative for notice unless the motion designates another attorney.
(c) Hearings at SOAH on contested cases are not open to the public. Any person desiring to observe or participate at any stage of a contested case who is not a party, not employed by a party, or not called as a witness, must obtain the agreement of all parties.

Source Note: The provisions of this §1.3 adopted to be effective January 1, 2019, 43 TexReg 8126