Rule 9 Substitution of Parties

If someone involved in a tax appeal case dies, or if a company changes hands through a merger or reorganization, the case doesn't just stop. Someone new has to step in and take their place officially.

To make this happen, the new person or entity needs to file a motion with the court asking to be substituted into the case. This motion can't just be a simple request. It has to include proof, in the form of a certificate from the right court or official, showing that this new party has actually been appointed and is qualified to take over. For example, if someone dies, this might mean showing proof that a person has been named executor of their estate.

This rule makes sure the right person is officially part of the case before things move forward. It protects everyone involved by keeping clear records of who has the authority to act in place of the original party.