Bill Text: MO HB2250 | 2014 | Regular Session | Introduced
Bill Title: Allows a tax preparer, enrolled agent, or certified public accountant to represent his or her client before the Administrative Hearing Commission in matters relating to an assessment or reassessment of taxes
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2014-04-08 - Referred: General Laws(H) [HB2250 Detail]
Download: Missouri-2014-HB2250-Introduced.html
SECOND REGULAR SESSION
97TH GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVES CROSS (Sponsor), LYNCH, LANT, DAVIS, MESSENGER, JONES (50), AUSTIN, BROWN, FRAKER, GATSCHENBERGER, SHUMAKE, KOENIG AND HICKS (Co-sponsors).
6524H.01I D. ADAM CRUMBLISS, Chief Clerk
AN ACT
To repeal section 621.035, RSMo, and to enact in lieu thereof one new section relating to representation during administrative hearings in matters relating to tax assessments.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 621.035, RSMo, is repealed and one new section enacted in lieu thereof, to be known as section 621.035, to read as follows:
621.035. 1. Each administrative hearing commissioner shall have authority to exercise all powers granted to the administrative hearing commission without the concurrence of any other commissioner, except with respect to the rulemaking powers, in which all commissioners must concur. The method of assignment of petitions, appeals or other cases may be determined by rule or other agreement between the commissioners. Formal procedural requirements shall not be required of any complaint filed pursuant to any provision of law relating to the administrative hearing commission, and substantial compliance with the requirements of the law relating to the administrative hearing commission shall be deemed sufficient; however, all testimony in any hearing shall be under oath and an administrative hearing commissioner may administer oaths or affirmations to any witness. It shall not be necessary for a person to be represented by counsel in order to institute any such proceeding, and the administrative hearing commission shall adopt rules and procedures which shall facilitate the filing and processing of such complaints without formal representation. The administrative hearing commission may stay or suspend any action of an administrative agency pending the commission's findings and determination in the cause. The administrative hearing commission may condition the issuance of such order upon the posting of bond or other security in such amount as the commission deems necessary to adequately protect the public interest.
2. Notwithstanding any provision of law to the contrary, in matters before the administrative hearing commission relating to the assessment or reassessment of taxes or any other tax-related matter, an individual may be represented by his or her tax preparer, enrolled agent, or certified public accountant.
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