Assembly Bill A10222

Signed By Governor
2023-2024 Legislative Session

Relates to expanding the list of individuals who may appear on behalf of taxpayers before the division of tax appeals

download bill text pdf

Sponsored By

Current Bill Status - Signed by Governor

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2023-A10222 (ACTIVE) - Details

See Senate Version of this Bill:
S9713
Law Section:
Tax Law
Laws Affected:
Amd §2014, Tax L

2023-A10222 (ACTIVE) - Summary

Relates to expanding the list of individuals who may appear on behalf of taxpayers before the division of tax appeals.

2023-A10222 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10222
 
                           I N  A S S E M B L Y
 
                               May 14, 2024
                                ___________
 
 Introduced by COMMITTEE ON RULES -- (at request of M. of A. Fahy) -- (at
   request  of  the  Department of Taxation and Finance) -- read once and
   referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to expanding the list of  indi-
   viduals  who  may appear on behalf of taxpayers before the division of
   tax appeals

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 2014 of the tax law, as added by chapter 282 of the
 laws  of  1986,  subdivision  1 as amended by chapter 157 of the laws of
 1990, is amended to read as follows:
   § 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 [or], 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 represen-
 tatives authorized in subdivision one of this  section  may  appear  and
 represent  a  petitioner  [and,  in  addition, the petitioner's child or
 parent or other individual authorized to represent the petitioner for  a
 particular  matter  by the tax appeals tribunal may appear and represent
 the petitioner].
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14281-01-4

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