S T A T E   O F   N E W   Y O R K
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                                  6097

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 25, 2009
                               ___________

Introduced  by  M.  of  A.  ESPAILLAT  --  read once and referred to the
  Committee on Ways and Means

AN ACT to amend the tax law, in relation to enacting the "taxpayer advo-
  cate act"

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Short title.  This act shall be known and may be cited as
the "taxpayer advocate act".
  S 2. The tax law is amended by adding a new section 3013  to  read  as
follows:
  S 3013. OFFICE OF TAXPAYER ADVOCATE. (A) THERE SHALL BE IN THE DEPART-
MENT  AN  OFFICE  TO  BE KNOWN AS THE "OFFICE OF THE TAXPAYER ADVOCATE".
SUCH OFFICE SHALL BE UNDER THE SUPERVISION AND DIRECTION OF AN  OFFICIAL
KNOWN  AS  THE  "TAXPAYER  ADVOCATE".  THE  TAXPAYER  ADVOCATE  SHALL BE
APPOINTED BY THE GOVERNOR BY AND WITH THE  ADVICE  AND  CONSENT  OF  THE
SENATE. THE TAXPAYER ADVOCATE SHALL REPORT DIRECTLY TO THE COMMISSIONER.
THE  TAXPAYER ADVOCATE SHALL DEVOTE HIS OR HER ENTIRE TIME TO THE DUTIES
OF SUCH OFFICE.
  (B) NO PERSON SHALL BE APPOINTED AS A TAXPAYER ADVOCATE UNLESS AT  THE
TIME OF SUCH PERSON'S APPOINTMENT SUCH PERSON IS A RESIDENT OF THE STATE
AND  IS  KNOWLEDGEABLE  ON  THE  SUBJECT  OF TAXATION AND IS SKILLFUL IN
MATTERS PERTAINING THERETO. ONCE APPOINTED AND CONFIRMED,  THE  TAXPAYER
ADVOCATE  SHALL  CONTINUE IN OFFICE UNTIL SUCH PERSON'S TERM EXPIRES AND
UNTIL SUCH PERSON'S SUCCESSOR HAS BEEN APPOINTED AND HAS QUALIFIED.  THE
TERM OF OFFICE SHALL BE FOUR YEARS.
  (C)  ANY  TAXPAYER  ADVOCATE  MAY BE REMOVED BY THE GOVERNOR FOR CAUSE
AFTER AN OPPORTUNITY TO BE HEARD. A  STATEMENT  OF  THE  CAUSE  OF  SUCH
PERSON'S  REMOVAL  SHALL  BE  FILED BY THE GOVERNOR IN THE OFFICE OF THE
SECRETARY OF STATE.
  (D) IN THE EVENT OF  A  VACANCY  CAUSED  BY  THE  DEATH,  RESIGNATION,
REMOVAL  OR  DISABILITY  OF  THE TAXPAYER ADVOCATE, THE VACANCY SHALL BE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09666-01-9
              

A. 6097                             2

FILLED BY THE GOVERNOR BY AND WITH THE ADVICE AND CONSENT OF THE  SENATE
FOR THE UNEXPIRED TERM.
  (E) (1) THE OFFICE OF TAXPAYER ADVOCATE SHALL HAVE THE FOLLOWING FUNC-
TIONS, POWERS, AND DUTIES:
  (I) TO ASSIST TAXPAYERS IN RESOLVING PROBLEMS WITH THE DEPARTMENT;
  (II)  TO  IDENTIFY  AREAS IN WHICH TAXPAYERS HAVE PROBLEMS IN DEALINGS
WITH THE DEPARTMENT;
  (III) TO PROPOSE SOLUTIONS, INCLUDING ADMINISTRATIVE CHANGES TO  PRAC-
TICES AND PROCEDURES OF THE DEPARTMENT;
  (IV)  TO RECOMMEND LEGISLATIVE ACTION AS MAY BE APPROPRIATE TO RESOLVE
PROBLEMS ENCOUNTERED BY TAXPAYERS;
  (V) TO PRESERVE AND PROMOTE THE RIGHTS OF THE TAXPAYER;
  (VI) TO PROMOTE OPEN AND DIRECT COMMUNICATIONS; AND
  (VII) TO APPOINT SUCH OFFICERS AND EMPLOYEES AS IT MAY REQUIRE FOR THE
PERFORMANCE OF ITS DUTIES.
  (2) THE TAXPAYER ADVOCATE SHALL PREPARE AN ANNUAL  REPORT  AS  TO  THE
ACTIVITIES  OF  THE TAXPAYER ADVOCATE. SUCH REPORT SHALL BE SUBMITTED TO
THE GOVERNOR, THE TEMPORARY PRESIDENT OF THE SENATE, THE SPEAKER OF  THE
ASSEMBLY,  AND  THE  COMMISSIONER  NO LATER THAN THE THIRTY-FIRST DAY OF
DECEMBER COMMENCING IN THE YEAR TWO THOUSAND TEN AND EVERY  YEAR  THERE-
AFTER.  ANY  SUCH REPORT SHALL CONTAIN FULL AND SUBSTANTIVE ANALYSIS, IN
ADDITION TO STATISTICAL INFORMATION, AND SHALL:
  (I) IDENTIFY THE  INITIATIVES  THE  TAXPAYER  ADVOCATE  HAS  TAKEN  ON
IMPROVING TAXPAYER SERVICES AND THE DEPARTMENT'S RESPONSIVENESS;
  (II)  CONTAIN  A SUMMARY OF AT LEAST FIFTEEN OF THE MOST SERIOUS PROB-
LEMS ENCOUNTERED BY TAXPAYERS, INCLUDING A DESCRIPTION OF THE NATURE  OF
SUCH PROBLEMS;
  (III) CONTAIN AN INVENTORY OF THE ITEMS DESCRIBED IN SUBPARAGRAPHS (I)
AND  (II)  OF  THIS  PARAGRAPH  FOR  WHICH ACTION HAS BEEN TAKEN AND THE
RESULT OF SUCH ACTION; AN INVENTORY  FOR  WHICH  ACTION  REMAINS  TO  BE
COMPLETED;  AND AN INVENTORY FOR WHICH NO ACTION HAS BEEN TAKEN, AND THE
REASONS FOR THE INACTION;
  (IV) CONTAIN RECOMMENDATIONS FOR SUCH ADMINISTRATIVE  AND  LEGISLATIVE
ACTION  AS MAY BE APPROPRIATE TO RESOLVE PROBLEMS ENCOUNTERED BY TAXPAY-
ERS; AND
  (V) INCLUDE SUCH OTHER INFORMATION AS THE TAXPAYER ADVOCATE  MAY  DEEM
ADVISABLE.
  S  3.  Subdivisions 1, 3 and 4 of section 170 of the tax law, subdivi-
sions 1 and 3 as amended by chapter 282 of the laws of 1986 and subdivi-
sion 4 as amended by chapter 283 of the laws of  1986,  are  amended  to
read as follows:
  1.  The  existing  department  of taxation and finance and its present
functions are continued. The head of  the  department  of  taxation  and
finance shall be the commissioner of taxation and finance who shall have
sole  charge of the administration of such department except with regard
to the administration of the division of tax appeals which shall be  the
sole  charge  of the tax appeals tribunal authorized by article forty of
this chapter AND THE OFFICE OF TAXPAYER ADVOCATE AUTHORIZED  BY  SECTION
THREE  THOUSAND  THIRTEEN OF THIS CHAPTER.  The commissioner of taxation
and finance shall be appointed by the governor by and  with  the  advice
and consent of the senate and shall hold office as commissioner of taxa-
tion  and  finance  until the end of the term of the governor by whom he
was appointed and until his successor has been appointed and has  quali-
fied.
  3.  The  commissioner of taxation and finance may establish such addi-
tional divisions and bureaus as he may deem necessary.  He  may  appoint

A. 6097                             3

the  heads of such divisions and bureaus and fix their duties and he may
consolidate, alter or abolish any divisions or bureaus, except that such
commissioner shall have no such authority or power with  regard  to  the
division of tax appeals AND THE OFFICE OF TAXPAYER ADVOCATE.
  4.  The  commissioner  of  taxation and finance may appoint and remove
such officers, assistants and other employees as he may  deem  necessary
for the exercise of the powers and duties of the department, all of whom
shall  be  in  the classified civil service unless otherwise provided by
law; and he may prescribe their duties, and fix their compensation with-
in the amounts appropriated therefor. The commissioner of  taxation  and
finance may transfer officers or employees from their positions to other
positions  in  the department, or abolish or consolidate such positions.
He shall have all powers necessary to perform the duties conferred  upon
him  regarding  the  state  lottery authorized by article thirty-four of
this chapter. However, the commissioner of taxation  and  finance  shall
have  no power to appoint or remove any personnel of the division of tax
appeals OR OF THE OFFICE OF TAXPAYER ADVOCATE nor shall such commission-
er have any power or authority with regard to the operation and adminis-
tration of such division OR OFFICE including any power or authority over
such division's OR OFFICE'S budget. The commissioner  shall  furnish  to
the director of the division of the budget the itemized estimates of the
financial needs of the division of tax appeals AND THE OFFICE OF TAXPAY-
ER  ADVOCATE  prepared  by  the  tax  appeals tribunal AND THE OFFICE OF
TAXPAYER ADVOCATE. Such itemized estimates may not be revised or altered
in any manner by the commissioner.
  S 4. This act shall take effect immediately.