When a certified public accountant files an appeal and appoints an attorney who does not represent the taxpayer

A certified public accountant appealed a ruling that had largely upheld the tax assessment imposed on one of his clients.

In the appeal petition, he had stated at the time that the attorney representing the taxpayer was “absent due to an out-of-town court appearance” and that the accounting firm was therefore responsible for filing the appeal.

The Administrative Court of Appeals then forwarded the petition to the SELARL of which the attorney was a member; the firm responded that it did not represent the certified public accountant’s client.

The appeal is then deemed inadmissible, and the taxpayer's petition is denied.

CAA Bordeaux, August 13, 2026, No. 26BX01797

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