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of <h1>Authorized reps must file appearance documents before Income-tax Settlement hearings, detailing relationship or employment status.</h1> An authorized representative appearing for an applicant at a hearing before the Income-tax Settlement Commission must file a document authorizing their appearance before the hearing begins. If the representative is a relative of the applicant, the document must specify the nature of the relationship. If the representative is regularly employed by the applicant, the document should state the capacity in which they are employed at the time.
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