AGO 88-4.
Case Date | September 01, 1988 |
Court | Colorado |
Colorado Attorney General Opinions
1988.
AGO 88-4.
September 1, 1988Department of
Law
Attorney General Opinion FORMAL
OPINION of DUANE WOODARD
Attorney General Opinion No. 88-4
AG Alpha No.
LO AA AGAQT Timothy W.
Schultz
Executive Director
Department of Local
Affairs
1313 Sherman Street, Room 518
Denver, CO
80203 RE: Representation of
taxpayers before the Board of Assessment Appeals.Dear Mr. Schultz:
This letter is in reply to your request for an Attorney General's
opinion on who can legally represent taxpayers in proceedings before the Board
of Assessment Appeals (hereinafter, "the Board").
QUESTION PRESENTED AND CONCLUSION
Your request for an Attorney General's opinion presents two
questions:
Can a nonattorney represent an individual taxpayer before the
Board pursuant to section 39-2-127(4), C.R.S. (1982), as amended by 1988 H.B.
1044?
No.
Can a nonattorney represent a corporation before the Board
pursuant to section 13-1-127, C.R.S. (1987)?
No.
ANALYSIS
On their face, section 39-2-127, C.R.S. (1982), (as amended by
1988 H.B. 1044),(fn1) and section 13-1-127, C.R.S. (1987),(fn2) permit
nonlawyers to represent individuals and (in some circumstances) corporations
before the Board. "The General Assembly," however, "does not have the
constitutional authority to determine who can practice law before
administrative agencies." Unauthorized Practice of Law Committee v.
Employers Unity, Inc., 716 P.2d 460, 463 (Colo. 1986). Under our
tripartite system of government, see Colo. Const. art. III, the
state supreme court has the exclusive authority to define and regulate the
practice of law in Colorado. Id. See also,
e.g., Unauthorized Practice of Law Committee v.
Prog., 86 SA 400 (Colo. June 30, 1988); Denver Bar Ass'n v. Public
Utilities Comm'n., 154 Colo. 273, 391 P.2d 467 (1964). The Supreme
Court, in attempting to define the practice of law, has noted that:
generally, one who acts in a representative capacity in
protecting, enforcing, or defending the legal rights and duties of another and
in counselling, advising and assisting them in connection with these rights and
duties is engaged in the practice of law.
Denver Bar Ass'n, supra, 391 P.2d at
471. Accord: Prog, supra.(fn3)
The Supreme Court has granted permission for the unlicensed
practice of law sparingly and only in very limited circumstances,
i.e., where there are few or no disputed legal principles involved
and the monetary amount in issue is too small to justify hiring an attorney.
E.g., Denver Bar Ass'n, supra, 391 P.2d
at 472. In one such case, the court spelled out the rationale for permitting
laymen to otherwise engage in the practice of law before an administrative
agency:
Lay representation in this field [i.e., unemployment
hearings] has been accepted by the public for 50 years. It poses no threat to
the People of the State of Colorado. Nor is it interfering with the proper
administration of justice. No evidence was presented to the contrary.
In general, the amounts involved do not warrant the employment of
an attorney. The average weekly benefit in...
To continue reading
Request your trial