AH1315 - General Commissioners: Conduct of hearing: Representation of appellant: attendance of appellant

The appointment of an agent or professional representative does not of itself render unnecessary the personal attendance of the appellant (see James Hamilton v CIR, 16TC28), and such attendance is generally considered desirable by the Commissioners.

If an appellant is not present and his presence is considered necessary, you should ask the Commissioners to postpone the hearing to give the taxpayer a further opportunity to be present.