Tax Consultant & Attorney Information

 


Regular Division

In the regular division, a party who is a natural person (individual) may participate in a hearing either in person or through an attorney duly admitted to practice law in the State of Kansas and in good standing as an active member of the bar. See Kan. Op. Atty. Gen. 93-100; K.A.R. 94-5-6(pdf).

Representation of artificial persons (private and government entities)

A party that is an artificial "person," such as a private corporation or government entity, is permitted to participate in the hearing by a duly authorized representative unless the Court requires participation by counsel. See K.S.A. 77-515.

A corporate officer or employee is generally allowed to appear and testify on behalf of the corporation. Likewise, an elected or appointed official of the taxing authority is generally allowed to appear and testify on behalf of the taxing authority. See K.A.R. 94-5-6 (pdf). However, duly authorized representatives not licensed to practice law in Kansas may not practice law on behalf of the artificial entity. See Kan. Op. Atty. Gen. 93-100; K.A.R. 94-5-6 (pdf).

Based on the Kan. Op. Atty. Gen. 93-100, following is a non-exclusive list of acts that may not be performed by non-attorney representatives/agents in proceedings before the Court's regular division:

Recent court decisions: 2007-2893-EQ ; 2008-3974-EQ

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Small Claims and Expedited Hearings Division

At small claims hearings any party "may appear personally or may be represented by an attorney, a certified public accountant, a certified general appraiser, a tax representative or agent, a member of the taxpayer's immediate family or an authorized employee of the taxpayer." K.S.A. 74-2433f(f). A county or unified government "may be represented by the county appraiser, designee of the county appraiser, county attorney or counselor or other representative so designated." Id.

Although K.S.A. 74-2433f(f) authorizes certain persons who are not licensed attorneys to provide representation at small claims hearings, non-attorney representatives still may not practice law before the Court. See Kan. Op. Atty. Gen. 93-100.

Based on the Kan. Op. Atty. Gen. 93-100, following is a non-exclusive list of acts that non-attorney representatives may not perform in proceedings before the small claims division:

Signatures on notices of Appeal - Directive 2014-01

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Enforcement

If a question should arise in a particular case concerning the propriety of a person's representation before the Court, the putative representative may be required to provide proof of his or her authority.

It is advisable for all persons appearing in a representative capacity at Court proceedings to have on hand valid proof of their representative authority. Such proof can be provided through testimony of the party or through a properly executed Declaration of Representative (pdf) or similar instrument.

In addition, the Court may limit the scope of participation of any person serving in a representative capacity in the interest of protecting against the unauthorized practice of law.

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Service of Documents

In most cases, the Court is required to serve orders and notices upon the party as well as on the party's attorney of record, if any, by personal delivery or by mailing a copy to such persons at their last known address. See K.S.A. 77-531.

The Court is authorized to rely on those addresses set forth by parties in their pleadings for service. See K.A.R. 94-5-4 (pdf). Thus, the addresses listed in the pleadings for the party and counsel will be presumed by the Court to be the addresses authorized by the party for service of notices and orders pursuant to K.S.A. 77-531.

The Court shall be promptly notified of the change of mailing address of any party, any party's counsel, or any party's duly authorized representative. A separate notice of address change shall be filed for each case affected by the address change.

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