Section 2014. Representation of petitioners

1. Appearances in proceedings
  conducted by an administrative law  judge  or  before  the  tax  appeals
  tribunal  may  be  by  the  petitioner or the petitioner's spouse, by an
  attorney admitted to practice in the courts of record of this state,  by
  a  certified  public  accountant  licensed in this state, by an enrolled
  agent enrolled to practice before the internal revenue service or  by  a
  public  accountant  licensed  in  this state. The tribunal may allow any
  attorney, certified public accountant,  or  licensed  public  accountant
  authorized  to  practice  or  licensed  in any other jurisdiction of the
  United States to appear and represent a petitioner in proceedings before
  the tribunal for a particular  matter.  In  addition,  the  tax  appeals
  tribunal may promulgate rules and regulations to permit a corporation to
  be represented by one of its officers or employees.
    2.   In   proceedings   conducted   in  the  small  claims  unit,  the
  representatives authorized in subdivision one of this section may appear
  and represent a petitioner and, in addition, the petitioner's  child  or
  parent  or other individual authorized to represent the petitioner for a
  particular matter by the tax appeals tribunal may appear  and  represent
  the petitioner.
    3.  The  division  of taxation shall be represented in all proceedings
  conducted pursuant to the authority of the division of  tax  appeals  by
  the chief counsel of the division of taxation or his representatives.