NASCAR Holdings, Inc. v. Testa (Slip Opinion)

Citations

• 2017 Ohio 9118
• 97 N.E.3d 414
• 152 Ohio St. 3d 405

Syllabus

Board of Tax Appeals-Jurisdiction-Notice of appeal filed by attorney not licensed in Ohio-BTA not deprived of jurisdiction solely because notice of appeal was filed by nonattorney-Lack of authority to practice law is irrelevant to question whether jurisdiction was properly invoked-Any authorized agent may invoke jurisdiction of BTA by filing appeal on taxpayer's behalf, even if by doing so, agent engages in unauthorized practice of law.