summary
Introduced
01/18/2017
01/18/2017
In Committee
02/14/2017
02/14/2017
Crossed Over
02/16/2017
02/16/2017
Passed
Dead
03/18/2017
03/18/2017
Introduced Session
2017 Regular Session
Bill Summary
AN ACT RELATING TO TAX ADMINISTRATION; EXPANDING THE TYPES OF PROTESTS AT WHICH ENROLLED AGENTS MAY REPRESENT TAXPAYERS IN ADMINISTRATIVE HEARINGS OFFICE HEARINGS; DEFINING "ENROLLED AGENT".
AI Summary
This bill expands the types of tax protests at which enrolled agents, who are federally licensed tax practitioners with unlimited rights to represent taxpayers before the Internal Revenue Service, can represent taxpayers in administrative hearings. It also defines the term "enrolled agent" and clarifies procedures for tax protests, including the timeline for the administrative hearings office to schedule a hearing and the options for taxpayer representation.
Committee Categories
Justice, Transportation and Infrastructure
Sponsors (1)
Last Action
[LD 12] Referred to House Judiciary (on 01/28/2017)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.nmlegis.gov/Legislation/Legislation?chamber=S&legtype=B&legno=138&year=17 |
| BillText | http://www.nmlegis.gov/Sessions/17%20Regular/bills/senate/SB0138.pdf |
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