Tax Consultant & Attorney Information
Regular Division
Small Claims and Expedited Hearings Division
Enforcement
Service of Documents
Small Claims and Expedited Hearings Division
Enforcement
Service of Documents
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. 94-2-10 (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. 94-2-10 (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. 94-2-10 (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:
Signing pleadings
Cross-examining witnesses
Objecting to evidence
Calling witnesses
Offering legal argument
Appearing at a hearing without the party or the party's attorney
Recent court decisions: 2007-2893-EQ ; 2008-3974-EQ
Small Claims and Expedited Hearings 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. 94-2-10 (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. 94-2-10 (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. 94-2-10 (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:
Signing pleadings
Cross-examining witnesses
Objecting to evidence
Calling witnesses
Offering legal argument
Appearing at a hearing without the party or the party's attorney
Recent court decisions: 2007-2893-EQ ; 2008-3974-EQ
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: Signing pleadings Cross-examining witnesses Objecting to evidence Calling witnesses Offering legal argument <>
