WVC 11 - 10 A- 15
§11-10A-15. Appearances before the office of tax appeals.
(a) A person may appear before the office of tax appeals in
his or her own behalf, or may be represented by an attorney or by
any other person as he or she may choose.
(b) Nothing in this section may be construed to permit the
unauthorized practice of law as defined by the West Virginia
supreme court of appeals.