Relates to expanding the list of individuals who may appear on behalf of taxpayers before the division of tax appeals

This bill expands the list of people who can represent taxpayers during tax appeals proceedings. It allows individuals such as spouses, family members, and registered tax return preparers to appear on behalf of taxpayers in addition to attorneys and accountants. The change also permits the tax appeals tribunal to create rules allowing corporations to be represented by their own officers or employees. This update applies immediately to proceedings within the small claims unit and other tax appeal divisions.