1. (1) Personal appearance. Appearances in proceedings conducted before the tribunal or administrative law judges may be by the petitioner or the petitioner's spouse. A partnership may act through one of its general partners without filing any power of attorney provided that the partner is authorized to act for the partnership and certifies that he or she has such authority. Where a corporation files a petition, it may act through one of its officers or employees. Where the corporation acts through an employee, a power of attorney executed by an officer of the corporation must be filed pursuant to subdivision (c) of this section.

2. (2) Representation by others. Any of the following may act as the representative of a taxpayer at all stages of proceedings before the tribunal and administrative law judges, if authorized by a proper power of attorney:

   1. (i) an attorney-at-law licensed to practice in New York State;
   2. (ii) a certified public accountant duly qualified to practice in New York State;
   3. (iii) an enrolled agent enrolled to practice before the internal revenue service; and
   4. (iv) a public accountant enrolled with the New York State Education Department under article 149 of the Education Law.
3. (3) Minors and individuals under disability. If the taxpayer is under 18 years of age, the adult spouse, parent or guardian of the minor or the person who prepared the taxpayer's return may file a petition and appear on the taxpayer's behalf without filing any power of attorney. If the taxpayer is mentally or physically incapable of filing a petition or appearing on his or hew own behalf, anyone having a proper interest in doing so may file a petition or appear on behalf of said individual without filing any power of attorney.

4. (4) Representation by permission of tribunal. An attorney, certified public accountant or licensed public accountant authorized to practice or licensed in any other jurisdiction of the United States may appear and represent a petitioner for a particular matter after receiving special permission from the tribunal. A request for such permission shall be made in writing addressed to:

   Secretary to the Tax Appeals Tribunal

   State of New York

   Division of Tax Appeals

   Agency Building 1

   Empire State Plaza

   Albany, New York 12223

   (b) Representation of petitioner in proceedings in the small claims unit before presiding officers.

   In proceedings in the small claims unit before presiding officers, the representatives authorized in subdivision (a) of this section, the petitioner's child or the petitioner's parent may appear and represent the petitioner. Another individual may appear and represent a petitioner for a particular matter by special permission of the tribunal.

   (c) Power of attorney.

5. (1) Requirement of a power of attorney. A power of attorney is required whenever a petitioner acts through a representative. An individual will not be recognized as the representative of a taxpayer until a power of attorney in proper form is filed with the Division of Tax Appeals. A power of attorney must also contain a declaration, signed by the petitioner's representative, stating that:

   1. (i) the representative agrees to represent the petitioner in the matter for which the power of attorney is being executed; and
   2. (ii) the representative is authorized to act as a taxpayer representative pursuant to subdivision (a) of this section.

6. (2) For the purposes of this section, a "proper power of attorney" shall include: a power of attorney executed on a form prescribed by the tax appeals tribunal, a copy of a power of attorney previously filed with the Division of Taxation pursuant to Part 2390 of this Title or any other form creating a legal power of attorney.

   (d) Other representation forbidden.

   No person other than those described in the foregoing subdivisions of this section may represent a taxpayer in filing a petition or at a hearing or argument upon such petition.

   (e) Representation of Division of Taxation.

   The Division of Taxation will be represented in all proceedings before the tribunal, administrative law judges and presiding officers by the chief counsel of the Division of Taxation or by a representative of such chief counsel.

(a) Representation of petitioner in proceedings before the tribunal and administrative law judges.