§ 38-03 Representation of Requestor.
RCNY § 38-03
(a)Personal appearance. An individual on whose behalf a conciliation conference is requested may appear and represent himself or herself or may be represented by his or her spouse, domestic partner, parent or child. A partnership may act through one of its general partners without filing a power of attorney, provided written evidence of such designation is presented. When a corporation requests a conciliation conference, it may act through one of its duly authorized officers or employees. When the corporation acts through an employee who is not a duly authorized officer, a power of attorney executed by a duly authorized officer of the corporation must be filed.
(b)Representation by others. Any of the following may act as the representative of a requestor, if authorized by a proper power of attorney signed by the requestor and filed with the conciliation bureau before or concurrently with such representation: (1) an attorney-at-law admitted to practice in any jurisdiction of the United States; (2) a certified public accountant duly qualified to practice in any jurisdiction of the United States; (3) a public accountant duly qualified in any jurisdiction of the United States; and (4) an agent enrolled to practice before the Internal Revenue Service.
(c)Minors and individuals under disability. If the requestor is under 18 years of age, the adult spouse, parent or guardian of the requestor, or the person who prepared the requestor's return, may request a conciliation proceeding and appear on the requestor's behalf without filing a power of attorney. If the requestor is mentally or physically incapable of requesting a conciliation proceeding or appearing on his or her own behalf, a court-appointed representative may request a conciliation proceeding, or appear on behalf of said individual without filing a power of attorney. An emancipated minor may request a conciliation proceeding and appear on his or her own behalf. Anyone who may represent a requestor pursuant to this subdivision may also authorize representation by by a person who meets the requirements of subdivision (b) or (d) of this section.
(d)Representation by permission of director. Any other individual may appear and represent a requestor for a particular matter by special permission of the director of the conciliation bureau or the director's designee. A request for such permission shall be made in writing to the conciliation bureau.
(e)Other representation forbidden. No person other than one authorized in the foregoing subdivisions of this section may represent a requestor in any conciliation proceeding.
