(a) Representation. A party may be represented in an appeal by any authorized person or persons, at least 18 years of age, of the party's choosing.

(b) Recognition of representative. OTA will recognize all authorized representatives who are identified in writing or orally at a hearing by the taxpayer. Authorized representatives shall be permitted to receive confidential information relating to the taxpayer they represent, and to act on behalf of the taxpayer in connection with an appeal before OTA.

(c) Local entity representation. Notwithstanding subdivision (b), and within 30 days of OTA's letter acknowledging the appeal, OTA must be provided with: (1) a copy of the resolution or power of attorney from, or a written contract with, the local entity they represent authorizing their representation; and (2) a copy of a waiver from the taxpayer allowing each representative to have access to the taxpayer's confidential information. If the taxpayer joins the appeal as a party, then no waiver is required.

(d) Substitution or withdrawal. Parties must promptly notify OTA and the opposing party in writing of any substitutions or withdrawals of representation.

(e) Suspended or disbarred representatives. Notwithstanding subdivision (a), a person suspended or disbarred from practice before FTB pursuant to Revenue and Taxation Code section 19523.5 shall promptly notify OTA of the suspension or disbarment and may not represent any taxpayer in an appeal before OTA after the date of the suspension or disbarment.