N.Y. Tax Law § 2014: Representation of petitioners

§ 2014. Representation of petitioners. 1. Appearances in proceedings

conducted by an administrative law judge or before the tax appeals

tribunal may be by the petitioner or a representative of the petitioner

who is at least eighteen years of age, of the petitioner's choosing,

including, but not limited to, the petitioner's spouse or other family

member, by an attorney admitted to practice in the courts of record of

this state, by a certified public accountant licensed in this state, by

an enrolled agent enrolled to practice before the internal revenue

service, by a public accountant licensed in this state or by a tax

return preparer registered in this state. The tribunal may allow any

attorney, certified public accountant, or licensed public accountant

authorized to practice or licensed in any other jurisdiction of the

United States to appear and represent a petitioner in proceedings before

the tribunal for a particular matter. In addition, the tax appeals

tribunal may promulgate rules and regulations to permit a corporation to

be represented by one of its officers or employees.

2. In proceedings conducted in the small claims unit, the

representatives authorized in subdivision one of this section may appear

and represent a petitioner.

3. The division of taxation shall be represented in all proceedings

conducted pursuant to the authority of the division of tax appeals by

the chief counsel of the division of taxation or their representatives.