The Notice of Appeal shall be signed by:
- A person representing his/her own individual interest.
- A person representing a partnership of which he/she is a partner.
- An attorney authorized to practice law in the State of Arizona.*
- A certified public accountant or an enrolled agent, if the amount in dispute is less than $25,000.*
*If the Notice of Appeal is signed by an attorney, certified public accountant, or enrolled agent, a Power of Attorney form must be completed. A corporate officer may not represent a corporate taxpayer before the Board.