In a recent decision, the New Hampshire Supreme Court answered that question: The taxpayer. Not their lawyer. Not their agent. Not their best friend. No signature but the taxpayer’s will suffice.
In Appeal of Keith R. Mader 2000 Revocable Trust (No. 2020-0538), the taxpayers submitted an abatement application signed by their attorney, not by the taxpayers themselves. The Board of … Read the rest