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Is the taxpayer required to be represented by an attorney?

Taxpayers are not required to have an attorney, although they may want to consider hiring an attorney or accountant to assist them with the protest. Pursuant to Section 7-1-24 NMSA 1978, taxpayers may represent themselves at the administrative hearing or may be represented by a bona fide employee, an attorney, or a certified or registered public accountant.  A spouse, relative or other person holding a taxpayer’s power of attorney may act for the taxpayer in preliminary proceedings with the Department’s protest office, but may not represent the taxpayer at the formal hearing, unless that person is an employee of the taxpayer, an attorney, or a certified or registered public accountant.  Any attorney representing the taxpayer, including attorneys employed as in-house counsel, must be authorized to practice law in New Mexico or associate with local counsel.

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