§ 2014 — Representation of petitioners

New York § 2014

• Jurisdiction: New York
• Law TAX: Tax
• Art. 40: Division of Tax Appeals

Text

§ 2014. Representation of petitioners. 1. Appearances in proceedings\nconducted by an administrative law judge or before the tax appeals\ntribunal may be by the petitioner or a representative of the petitioner\nwho is at least eighteen years of age, of the petitioner's choosing,\nincluding, but not limited to, the petitioner's spouse or other family\nmember, by an attorney admitted to practice in the courts of record of\nthis state, by a certified public accountant licensed in this state, by\nan enrolled agent enrolled to practice before the internal revenue\nservice, by a public accountant licensed in this state or by a tax\nreturn preparer registered in this state. The tribunal may allow any\nattorney, certified public accountant, or licensed public accountant\nauthorized to practice or licensed in any other jurisdiction of the\nUnited States to appear and represent a petitioner in proceedings before\nthe tribunal for a particular matter. In addition, the tax appeals\ntribunal may promulgate rules and regulations to permit a corporation to\nbe represented by one of its officers or employees.\n 2. In proceedings conducted in the small claims unit, the\nrepresentatives authorized in subdivision one of this section may appear\nand represent a petitioner.\n 3. The division of taxation shall be represented in all proceedings\nconducted pursuant to the authority of the division of tax appeals by\nthe chief counsel of the division of taxation or their representatives.\n