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MO HB838

Bill

Status

Engrossed

4/16/2015

Primary Sponsor

Gary Cross

Click for details

Origin

House of Representatives

2015 Regular Session

AI Summary

  • Individuals may be represented by their tax preparer, enrolled agent, or certified public accountant in matters before the Administrative Hearing Commission relating to tax assessments, reassessments, or other tax-related matters

  • Expands representation options beyond attorneys for tax disputes at the administrative level

  • Amends Section 621.035, RSMo, which governs Administrative Hearing Commission procedures

  • Existing law already allows individuals to proceed without counsel; this change adds specific authorization for non-attorney tax professionals to serve as representatives

Legislative Description

Allows a tax preparer, enrolled agent, or certified public accountant to represent a client before the Administrative Hearing Commission in matters relating to an assessment or reassessment of taxes

Last Action

Public Hearing Held (S)

4/27/2015

Committee Referrals

Select Committee on Financial Institutions and Taxation3/4/2015
Ways And Means2/12/2015

Full Bill Text

No bill text available