§ 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 the petitioner's spouse, 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. 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 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.

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 his representatives.