Maryland Tax - General Section 13-515

      (a)      An individual may appear before the Tax Court without a lawyer.

      (b)      The following individuals may represent the persons indicated without a lawyer before the Tax Court:

            (1)      a partner for the partnership; and

            (2)      a corporate officer for the corporation.

      (c)      Any person or governmental unit may be represented before the Tax Court by a lawyer who is admitted to practice law in the State.