STATE OF DELAWARE
RULES OF THE STATE TAX APPEAL BOARD
IX. Service - Continued
9b. Service may be made on the Director of Revenue in person, upon deputies duly designated by him to accept service or upon counsel appearing for him in the proceedings.
9c. Unless otherwise ordered, no pleading subsequent to the original petition, no brief, nor any other paper, shall be filed unless the original thereof shall have endorsed thereon a receipt of service of a copy thereof by all parties required to be served or it shall be accompanied by an affidavit showing that service has been made and how made.
X. Substitution of Parties Change of Names
10a. Successor fiduciaries: A motion shall be filed to substitute parties who are successor fiduciaries and in proper cases shall be supported by a certificate of the proper court or official showing the appointment and qualifications of the party who seeks to be substituted.
10b. Change of name: A motion shall be filed to amend the pleadings to show a change in the name of a corporation or other party and shall, in proper cases, be supported by an official certificate or copy of the decree or other document by which the change is effected, duly certified by the official having its custody.
10c. No certificate need be filed unless required by order of the Board, if the respondent consents to a change, as described in paragraph a and b above.
10d. Board order: The Board on motion of a party or upon its own motion, may order the substitution of proper parties upon the death of a petitioner, where a mistake in the name of title of a party appears, or for other causes.
XI. Counsel Appearance, Withdrawal, Substitution, Change of Address
11a. Entry of appearance.
1. Counsel authorized to practice
before this Board may enter his
appearance by subscribing the
initial petition.
2. Counsel may later make his
appearance only by filing in
duplicate, a notice of appearance
which shall be filed by counsel
individually, shall show his mailing
address and shall state that he is
entitled to practice before this Board.
3. Counsel not properly entitled to
practice before this Board will not
be permitted to appear except by
leave of the Board granted at hearing
and then only pursuant to Rule II.
11b. Withdrawal of counsel: Counsel of record in any proceeding desiring to withdraw, or any petitioner desiring to withdraw counsel of record, must file a motion with the Board requesting leave to withdraw, reciting that notice thereof has been given to the client or to the counsel being withdrawn as the case may be. The Board may in its discretion, deny such motion.
11c. Substitution of Counsel: New counsel may be substituted by appearance in lieu of previous counsel when it appears that previous counsel have or are withdrawing.
