(1) Tax judges falling under any of the following categories shall be excluded from participating in the adjudgment: <Amended on Dec. 27, 2010; Dec. 23, 2014; Dec. 31, 2018; Dec. 31, 2022>
1. A relative of a claimant for adjudgment or the representative under Article 59 (including where he or she has been the representative);
2. Where the member is a current or former relative of a person prescribed in subparagraph 1;
3. A person who is or was an employer of a person prescribed in subparagraph 1 (limited to where he or she was an employer within the last five years prior to the date of the request for adjudgment);
4. Where the member testified or made an appraisal concerning a disposition that causes dissatisfaction or a formal objection to the disposition;
5. A person who has participated in the disposition which is the object of an appeal or in filing of an objection to the disposition, or in tax investigation that has formed a basis of such appeal (including investigation of tax offenses under the Procedure for the Punishment of Tax Offenses Act) within the last five years prior to the date of the request for adjudgment;
6. Where a person belongs to a corporation or organization falling under subparagraph 4 or 5, or belonged to such corporation or organization within the last five years prior to the date of the request for adjudgment;
7. Where a person participates or participated in the business of a person who files a demand for adjudgment or his or her representative.
(2) Where a tax judge falls under any of the subparagraphs of paragraph (1), he or she shall recuse himself or herself from being designated as a chief or associate tax judge under Article 72 (1). <Amended on Dec. 27, 2010; Dec. 23, 2014>[This Article Wholly Amended on Jan. 1, 2010]