§ 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.