Rule 1 Title, Scope, and Purpose; Business Hours; Representation
Rule Text
(a) TITLE, SCOPE, AND PURPOSE. These rules may be known as the Rules of Procedure of the Tax Division and may be cited as “Super. Ct. Tax. R. __.” The rules govern the procedure in all actions and proceedings in the Tax Division of the Superior Court of the District of Columbia. They should be construed, administered, and employed by the court and the parties to secure the just, speedy, and inexpensive determination of every action and proceeding.
(b) BUSINESS HOURS. Except on legal holidays, the Tax Division must be open during normal business hours as set by the Chief Judge. When practicable, those hours will comport with the hours of operation posted on the Superior Court’s website.
(c) REPRESENTATION.
(1) Individuals. An individual taxpayer may be self-represented or represented by counsel.
(2) Corporations, Limited Liability Companies, Partnerships, Joint Ventures, Associations, Trusts, or Estates. A corporation, limited liability company, partnership, joint venture, association, trust, or estate must appear through a member in good standing of the District of Columbia Bar.