Senate Bill S7225A

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

                                  7225

                            I N  S E N A T E

                              April 8, 2016
                               ___________

Introduced  by  Sen.  DeFRANCISCO -- 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 procedures involving taxpay-
  er interviews

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

  Section 1. Paragraph 2 of subdivision (b) of section 3006 of  the  tax
law,  as added by chapter 770 of the laws of 1992, is amended to read as
follows:
  (2) Right of consultation. If the taxpayer clearly states to an  offi-
cer  or  employee  of  the  division  of taxation at any time during the
interview (other than an interview initiated by a  subpoena  to  examine
and  inspect  witnesses  or  books,  records  or  other papers) that the
taxpayer wishes to consult with an attorney, certified  public  account-
ant,  ENROLLED  AGENT,  or  any  other person permitted to represent the
taxpayer, such officer or employee shall suspend such interview  regard-
less of whether the taxpayer may have answered one or more questions.
  S 2. Subdivision (c) of section 3006 of the tax law, as added by chap-
ter 770 of the laws of 1992, is amended to read as follows:
  (c) Representatives holding power of attorney.  (1) COMMUNICATION WITH
THE  TAXPAYER.  IF  A  TAXPAYER  HAS  A POWER OF ATTORNEY FILED WITH THE
DEPARTMENT, AN OFFICER OR EMPLOYEE OF THE DEPARTMENT MAY NOT COMMUNICATE
WITH THE TAXPAYER IN CONNECTION WITH THE COLLECTION OF ANY  UNPAID  TAX,
OTHER THAN IN WRITING WITH A COPY TO THE HOLDER OF THE POWER OF ATTORNEY
OR AFTER THE EXPRESS PERMISSION OF A COURT OF COMPETENT JURISDICTION HAS
BEEN  GIVEN  DIRECTLY  TO  THE  DEPARTMENT. IF AN OFFICER OR AN EMPLOYEE
KNOWS THE TAXPAYER IS REPRESENTED BY ANY PERSON AUTHORIZED  TO  PRACTICE
BEFORE  THE INTERNAL REVENUE SERVICE WITH RESPECT TO SUCH UNPAID TAX AND
HAS KNOWLEDGE OF, OR CAN  READILY  ASCERTAIN,  SUCH  PERSON'S  NAME  AND
ADDRESS,  THAT  OFFICER  OR  EMPLOYEE IS PROHIBITED FROM DIRECT COMMUNI-
CATION WITH THE TAXPAYER UNLESS SUCH REPRESENTATIVE FAILS TO RESPOND  TO
COMMUNICATION FROM THE OFFICER OR EMPLOYEE WITHIN A REASONABLE PERIOD OF

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06534-07-5
              

S. 7225                             2

TIME  OR  UNLESS  SUCH  PERSON CONSENTS TO DIRECT COMMUNICATION WITH THE
TAXPAYER.
  (2)   REPRESENTATION  OF  TAXPAYER.  Any  attorney,  certified  public
accountant, an enrolled agent, or any other person permitted  to  repre-
sent  the  taxpayer  who is not disbarred or suspended from practice and
who has a written power of attorney executed by  the  taxpayer,  may  be
authorized  by  such taxpayer to represent the taxpayer in any interview
described in subdivision (a) of this section. An officer or employee  of
the  division may not require a taxpayer to accompany the representative
in the absence of a subpoena to examine and inspect the taxpayer or  the
taxpayer's  books, records or other papers. [Such] IF THE REPRESENTATIVE
FAILS TO RESPOND TO COMMUNICATIONS WITHIN A REASONABLE PERIOD  OF  TIME,
SUCH an officer or employee, UPON NOTICE TO THE REPRESENTATIVE, AND with
the consent of the immediate supervisor of such officer or employee, may
notify the taxpayer directly that such officer or employee believes such
representative  is  responsible for unreasonable delay or hindrance of a
division of taxation examination or investigation of the taxpayer.
  S 3. This act shall take effect immediately.