Current through Register Vol. 46, No. 12, March 20, 2024
(a) Representation
of petitioner in proceedings before the tribunal and administrative law judges.
(1) Personal appearance. Appearances in
proceedings conducted before the tribunal or administrative law judges may be
by the petitioner or the petitioner's spouse. A partnership may act through one
of its general partners without filing any power of attorney provided that the
partner is authorized to act for the partnership and certifies that he or she
has such authority. Where a corporation files a petition, it may act through
one of its officers or employees. Where the corporation acts through an
employee, a power of attorney executed by an officer of the corporation must be
filed pursuant to subdivision (c) of this section.
(2) Representation by others. Any of the
following may act as the representative of a taxpayer at all stages of
proceedings before the tribunal and administrative law judges, if authorized by
a proper power of attorney:
(i) an
attorney-at-law licensed to practice in New York State;
(ii) a certified public accountant duly
qualified to practice in New York State;
(iii) an enrolled agent enrolled to practice
before the internal revenue service; and
(iv) a public accountant enrolled with the
New York State Education Department under article 149 of the Education
Law.
(3) Minors and
individuals under disability. If the taxpayer is under 18 years of age, the
adult spouse, parent or guardian of the minor or the person who prepared the
taxpayer's return may file a petition and appear on the taxpayer's behalf
without filing any power of attorney. If the taxpayer is mentally or physically
incapable of filing a petition or appearing on his or hew own behalf, anyone
having a proper interest in doing so may file a petition or appear on behalf of
said individual without filing any power of attorney.
(4) Representation by permission of tribunal.
An attorney, certified public accountant or licensed public accountant
authorized to practice or licensed in any other jurisdiction of the United
States may appear and represent a petitioner for a particular matter after
receiving special permission from the tribunal. A request for such permission
shall be made in writing addressed to:
Secretary to the Tax Appeals Tribunal
State of New York
Division of Tax Appeals
Agency Building 1
Empire State Plaza
Albany, New York 12223
(b) Representation of petitioner in
proceedings in the small claims unit before presiding officers. In proceedings
in the small claims unit before presiding officers, the representatives
authorized in subdivision (a) of this section, the petitioner's child or the
petitioner's parent may appear and represent the petitioner. Another individual
may appear and represent a petitioner for a particular matter by special
permission of the tribunal.
(c)
Power of attorney.
(1) Requirement of a power
of attorney. A power of attorney is required whenever a petitioner acts through
a representative. An individual will not be recognized as the representative of
a taxpayer until a power of attorney in proper form is filed with the Division
of Tax Appeals. A power of attorney must also contain a declaration, signed by
the petitioner's representative, stating that:
(i) the representative agrees to represent
the petitioner in the matter for which the power of attorney is being executed;
and
(ii) the representative is
authorized to act as a taxpayer representative pursuant to subdivision (a) of
this section.
(2) For
the purposes of this section, a "proper power of attorney" shall include: a
power of attorney executed on a form prescribed by the tax appeals tribunal, a
copy of a power of attorney previously filed with the Division of Taxation
pursuant to Part 2390 of this Title or any other form creating a legal power of
attorney.
(d) Other
representation forbidden. No person other than those described in the foregoing
subdivisions of this section may represent a taxpayer in filing a petition or
at a hearing or argument upon such petition.
(e) Representation of Division of Taxation.
The Division of Taxation will be represented in all proceedings before the
tribunal, administrative law judges and presiding officers by the chief counsel
of the Division of Taxation or by a representative of such chief
counsel.