§ 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.