NY A10222

Allows any representative of the petitioner's choosing who is at least 18 years old to appear before the tax appeals tribunal and administrative law judges, including family members and spouses.

Adds tax return preparers registered in New York to the list of authorized representatives, alongside existing categories of attorneys, certified public accountants, enrolled agents, and licensed public accountants.

Removes the previous restriction limiting representation in small claims proceedings to only the petitioner's child, parent, or other individuals specifically authorized by the tax appeals tribunal.

Updates gender-neutral language in the statute by changing "his" to "their" when referring to the chief counsel of the division of taxation.

Takes effect immediately upon enactment.