MN HF3639

Removes "or employee" from the prohibition on Tax Court judges representing taxpayers within one year after termination, leaving only judges subject to the one-year restriction.

Maintains the one-year ban on judges acting as counsel, attorney, or agent for taxpayers in claims or proceedings pending in the Department of Revenue or Tax Court at time of termination.

Extends the permanent prohibition (beyond one year) to judges, referees, and employees from representing clients in matters where they acquired knowledge during their Tax Court service.

Preserves the exception for referees appointed to the small claims division from the one-year representation restriction.

Maintains gross misdemeanor penalty for violations of the representation prohibitions.