Filing an appeal for a business entity is addressed directly by statute: N.C.G.S. § 105‑290(d2) provides specific authorized non‑attorney representatives who may file for business entities, so the Board looks to that statutory category rather than to a Power of Attorney.
No similar statutory category exists for individual owners, and filing an appeal for an individual may or may not rise to the level of the practice of law. The Board therefore permits a Tax Representative to file an appeal for an individual taxpayer. In all cases, however, the Board’s position is that representation of the owner — individual or business — before the Board is not allowed, because such representation is likely to rise to the level of the practice of law.
