senate Bill S1529A

2011-2012 Legislative Session

Creates the office of the taxpayer advocate

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Sponsored By

Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to investigations and government operations
Dec 21, 2011 print number 1529a
amend and recommit to investigations and government operations
Jan 10, 2011 referred to investigations and government operations

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S1529 - Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §§3014 & 3015, amd §170, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S1168

S1529 - Summary

Creates the office of the taxpayer advocate; directs such office be in the control of the department of taxation and finance; outlines functions and duties of such office; creates mandatory reporting to the governor and legislative leaders.

S1529 - Sponsor Memo

S1529 - Bill Text download pdf

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

                                  1529

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 10, 2011
                               ___________

Introduced  by  Sens.  PERKINS, DUANE, HASSELL-THOMPSON, KRUEGER -- read
  twice and ordered printed, and when printed to  be  committed  to  the
  Committee on Investigations and Government Operations

AN  ACT  to amend the tax law, in relation to creating the office of the
  taxpayer advocate

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

  Section  1. The tax law is amended by adding two new sections 3013 and
3014 to read as follows:
  S 3013. OFFICE OF THE TAXPAYER ADVOCATE. (A) THERE  SHALL  BE  IN  THE
DEPARTMENT  AN  OFFICE  TO BE KNOWN AS THE "OFFICE OF THE TAXPAYER ADVO-
CATE". SUCH OFFICE SHALL BE UNDER THE SUPERVISION AND  DIRECTION  OF  AN
OFFICIAL  KNOWN AS THE "COMMISSIONER OF THE OFFICE OF THE TAXPAYER ADVO-
CATE". THE COMMISSIONER OF THE OFFICE OF THE TAXPAYER ADVOCATE SHALL  BE
APPOINTED BY THE GOVERNOR AND SHALL REPORT DIRECTLY TO THE COMMISSIONER.
THE COMMISSIONER OF THE OFFICE OF THE TAXPAYER ADVOCATE SHALL DEVOTE HIS
OR HER ENTIRE TIME TO THE DUTIES OF SUCH OFFICE.
  (B)  NO PERSON SHALL BE APPOINTED AS THE COMMISSIONER OF THE OFFICE OF
THE 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, THE COMMISSIONER OF THE OFFICE OF THE TAXPAYER ADVOCATE SHALL
CONTINUE  IN  OFFICE  UNTIL  THE  GOVERNOR'S TERM EXPIRES AND UNTIL SUCH
GOVERNOR'S SUCCESSOR HAS BEEN APPOINTED AND HAS QUALIFIED. THE  TERM  OF
OFFICE SHALL BE AT THE PLEASURE OF THE GOVERNOR.
  (C)  IN  THE  EVENT  OF  A  VACANCY  CAUSED BY THE DEATH, RESIGNATION,
REMOVAL OR DISABILITY OF THE COMMISSIONER OF THE OFFICE OF THE  TAXPAYER
ADVOCATE, THE VACANCY SHALL BE FILLED BY THE GOVERNOR.
  (D)  (1)  THE OFFICE OF THE TAXPAYER ADVOCATE SHALL HAVE THE FOLLOWING
FUNCTIONS, POWERS, AND DUTIES:
  (I) TO ASSIST TAXPAYERS IN RESOLVING PROBLEMS WITH THE DEPARTMENT;

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03107-02-1

Co-Sponsors

S1529A (ACTIVE) - Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §§3014 & 3015, amd §170, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S1168

S1529A (ACTIVE) - Summary

Creates the office of the taxpayer advocate; directs such office be in the control of the department of taxation and finance; outlines functions and duties of such office; creates mandatory reporting to the governor and legislative leaders.

S1529A (ACTIVE) - Sponsor Memo

S1529A (ACTIVE) - Bill Text download pdf

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

                                 1529--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 10, 2011
                               ___________

Introduced  by  Sens.  PERKINS, DUANE, HASSELL-THOMPSON, KRUEGER -- read
  twice and ordered printed, and when printed to  be  committed  to  the
  Committee  on  Investigations  and  Government Operations -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN ACT to amend the tax law, in relation to creating the office  of  the
  taxpayer advocate

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

  Section 1. The tax law is amended by adding two new sections 3014  and
3015 to read as follows:
  S  3014.  OFFICE  OF  THE TAXPAYER ADVOCATE. (A) THERE SHALL BE IN THE
DEPARTMENT AN OFFICE TO BE KNOWN AS THE "OFFICE OF  THE  TAXPAYER  ADVO-
CATE".  SUCH  OFFICE  SHALL BE UNDER THE SUPERVISION AND DIRECTION OF AN
OFFICIAL KNOWN AS THE "COMMISSIONER OF THE OFFICE OF THE TAXPAYER  ADVO-
CATE".  THE COMMISSIONER OF THE OFFICE OF THE TAXPAYER ADVOCATE SHALL BE
APPOINTED BY THE GOVERNOR AND SHALL REPORT DIRECTLY TO THE COMMISSIONER.
THE COMMISSIONER OF THE OFFICE OF THE TAXPAYER ADVOCATE SHALL DEVOTE HIS
OR HER ENTIRE TIME TO THE DUTIES OF SUCH OFFICE.
  (B) NO PERSON SHALL BE APPOINTED AS THE COMMISSIONER OF THE OFFICE  OF
THE  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, THE COMMISSIONER OF THE OFFICE OF THE TAXPAYER ADVOCATE SHALL
CONTINUE IN OFFICE UNTIL THE GOVERNOR'S  TERM  EXPIRES  AND  UNTIL  SUCH
GOVERNOR'S  SUCCESSOR  HAS BEEN APPOINTED AND HAS QUALIFIED. THE TERM OF
OFFICE SHALL BE AT THE PLEASURE OF THE GOVERNOR.
  (C) IN THE EVENT OF  A  VACANCY  CAUSED  BY  THE  DEATH,  RESIGNATION,
REMOVAL  OR DISABILITY OF THE COMMISSIONER OF THE OFFICE OF THE TAXPAYER
ADVOCATE, THE VACANCY SHALL BE FILLED BY THE GOVERNOR.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03107-03-1

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