An individual who requests a conciliation conference may appear and represent himself or herself or may be represented by his or her spouse, parent or child. A partnership may act through one of its general partners without filing any power of attorney. Where a corporation requests a conciliation conference, it may act through one of its officers or employees. Where the corporation acts through an employee who is not an officer, a power of attorney executed by an officer of the corporation must be filed pursuant to Part 2390 of this Title.

Any of the following may act as the representative of a requester, if authorized by a proper power of attorney signed by the requester and filed with the Bureau of Conciliation and Mediation Services before or concurrently with such representation:

If the taxpayer is under 18 years of age, the adult spouse, parent or guardian of the taxpayer or the person who prepared the taxpayer's return may request a conciliation conference and appear on the taxpayer's behalf without filing any power of attorney. If the taxpayer is mentally or physically incapable of requesting a conciliation conference or appearing on his or her own behalf, anyone having a proper interest in doing so may request a conciliation conference or appear on behalf of said individual without filing any power of attorney.

An attorney, certified public accountant or licensed public accountant authorized to practice or licensed in any other jurisdiction of the United States, or another individual, may appear and represent a requester for a particular matter by special permission of the director of the Bureau of Conciliation and Mediation Services or the director's designee. A request for such permission shall be made in writing addressed to:

No person other than one described in the foregoing subdivisions of this section may represent a requester in any conciliation conference.