... tax proceedings. Written authorization from the taxpayer is required by N.J.S.A. 54:50-2.1, which provides: When an examination of the books, records, papers ... be used in connection with the authorization called for by N.J.S.A. 54:50-2.1, or direct that the authorization be executed with any degree of formality. Compare N.J.S.A. 54:50-2.1, with N.J.S.A. 46:2B-8.9, a ... writing, duly signed and formally acknowledged. The evident intent of N.J.S.A. 54:50-2.1 is to permit the Division to deal with an accountant ... is solely at the taxpayer’s election. The purpose of N.J.S.A. 54:50-2.1 is to provide the Division with some assurance that the ... The taxpayer’s alternative to providing the authorization required by N.J.S.A. 54:50-2.1 is that the taxpayer must be personally present at ...