Maryland Assessment Procedure Manual

Category:Maryland Tax Court
Category No.:229
Subject:General Information
Subject No.:010
Topic:Who May Appear Before the Court
Topic No.:20
Date Issued:5/1/1991
Revision Date:2/8/1995

Any person appearing and acting for himself or herself, for a partnership of which he or she is a partner, or for a corporation of which he or she is an officer, may appear before the Court without a lawyer. This is known as appearing "pro se". A corporation may be represented "pro se" by one of its corporate officers, while a partnership may be represented by one of its partners.

If an attorney is to represent a party before the Court, the attorney must be admitted to the Bar in Maryland. TG13-515.

An out-of-state attorney may appear before the Court pursuant to Rule 14 of the Rules Governing Admission to the Bar of Maryland, Maryland Rules of Procedure. An order must be obtained from a circuit court Judge. This is known as a "pro hac vice" appearance.​