(1) A person who files an objection or a request for examination or adjudgment and a disposition agency may, as his or her representative, nominate a lawyer, a certified tax accountant, or a certified public accountant registered in the register of certified tax accountants or the register of tax agent services for a certified tax accountant under the Certified Tax Accountant Act. <Amended on Nov. 23, 2021>
(2) Where the object of the filing or request is a small amount under the proviso of Article 78 (1), a person who files an objection or a request for examination or adjudgment may, as his or her representative, nominate his or her spouse, blood relatives within the fourth degree of relationship, or his or her spouse's blood relatives within the fourth degree of relationship. <Newly Inserted on Dec. 27, 2010>
(3) The authority of a representative shall be certified in writing. <Amended on Dec. 27, 2010>
(4) Any representative may perform all the acts concerning an objection or request on behalf of the principal: Provided, That that any withdrawal of the objection or request shall be made only under a special mandate to do so. <Amended on Dec. 27, 2010>
(5) When a representative is dismissed, it shall be reported in writing to the ruling agency. <Amended on Dec. 27, 2010>[This Article Wholly Amended on Jan. 1, 2010]