NY S09713

Expands who may represent petitioners before the Division of Tax Appeals to include any representative of the petitioner's choosing who is at least 18 years old, including spouses and other family members.

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 public accountants.

Removes language limiting representation in small claims proceedings to only specified representatives, allowing the broader category of representatives from subdivision one to appear.

Changes references from singular "his" to plural "their" when describing the chief counsel's representatives.

Takes effect immediately upon enactment.