senate Bill S3956

Vetoed By Governor
2015-2016 Legislative Session

Relates to procedures involving taxpayer interviews

download bill text pdf

Sponsored By

Archive: Last Bill Status Via A5359 - Vetoed by Governor


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

Your Voice

do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

view actions (13)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Nov 20, 2015 tabled
vetoed memo.231
Nov 10, 2015 delivered to governor
Jun 16, 2015 returned to assembly
passed senate
substituted for s3956b
Jun 16, 2015 substituted by a5359b
Jun 11, 2015 amended on third reading 3956b
Jun 01, 2015 amended on third reading 3956a
May 27, 2015 advanced to third reading
May 20, 2015 2nd report cal.
May 19, 2015 1st report cal.744
Feb 24, 2015 referred to investigations and government operations

Votes

view votes

May 19, 2015 - Investigations and Government Operations committee Vote

S3956
7
0
committee
7
Aye
0
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: May 19, 2015

aye wr (2)

Co-Sponsors

S3956 - Details

Law Section:
Tax Law
Laws Affected:
Amd §3006, Tax L

S3956 - Summary

Relates to procedures involving taxpayer interviews.

S3956 - Sponsor Memo

S3956 - Bill Text download pdf

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

                                  3956

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 24, 2015
                               ___________

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. Subdivision (c) of section 3006 of the tax law, as added by
chapter 770 of the laws of 1992, is amended to read as follows:
  (c) Representatives holding power of attorney. Any attorney, certified
public accountant, an enrolled agent, or any other person  permitted  to
represent  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 an officer or employee,
with the consent of the immediate supervisor of such officer or  employ-
ee,  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.] WITHOUT THE PRIOR CONSENT OF THE TAXPAYER GIVEN  DIRECTLY  TO
THE  COMMISSIONER  OR  THE  EXPRESS  PERMISSION  OF A COURT OF COMPETENT
JURISDICTION, THE COMMISSIONER MAY NOT COMMUNICATE OTHER THAN IN WRITING
WITH A COPY TO THE HOLDER OF THE POWER OF ATTORNEY, BY TELEPHONE  OR  IN
PERSON,  WITH A TAXPAYER IN CONNECTION WITH THE COLLECTION OF ANY UNPAID
TAX IF THE COMMISSIONER 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, UNLESS SUCH PERSON FAILS TO RESPOND WITHIN A
REASONABLE PERIOD OF TIME TO  COMMUNICATION  FROM  THE  COMMISSIONER  OR
UNLESS SUCH PERSON CONSENTS TO DIRECT COMMUNICATION WITH THE TAXPAYER.
  S 2. This act shall take effect immediately.

Co-Sponsors

S3956A - Details

Law Section:
Tax Law
Laws Affected:
Amd §3006, Tax L

S3956A - Summary

Relates to procedures involving taxpayer interviews.

S3956A - Sponsor Memo

S3956A - Bill Text download pdf

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

                                 3956--A
    Cal. No. 744

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 24, 2015
                               ___________

Introduced  by  Sens.  DeFRANCISCO, BOYLE, FARLEY, SAMPSON -- read twice
  and ordered printed, and when printed to be committed to the Committee
  on Investigations and Government Operations -- reported favorably from
  said committee, ordered to first and second report, ordered to a third
  reading, amended and ordered reprinted, retaining  its  place  in  the
  order of third reading

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 ATTOR-
NEY, BY TELEPHONE OR IN PERSON WITHOUT THE PRIOR CONSENT OF THE  TAXPAY-
ER, OR THE EXPRESS PERMISSION OF A COURT OF COMPETENT JURISDICTION BEING
GIVEN DIRECTLY TO THE DEPARTMENT. IF AN OFFICER OR AN EMPLOYEE KNOWS THE

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

Co-Sponsors

S3956B (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §3006, Tax L

S3956B (ACTIVE) - Summary

Relates to procedures involving taxpayer interviews.

S3956B (ACTIVE) - Sponsor Memo

S3956B (ACTIVE) - Bill Text download pdf

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

                                 3956--B
    Cal. No. 744

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 24, 2015
                               ___________

Introduced  by  Sens.  DeFRANCISCO, BOYLE, FARLEY, SAMPSON -- read twice
  and ordered printed, and when printed to be committed to the Committee
  on Investigations and Government Operations -- reported favorably from
  said committee, ordered to first and second report, ordered to a third
  reading, amended and ordered reprinted, retaining  its  place  in  the
  order of third reading -- again amended and ordered reprinted, retain-
  ing its place in the order of third reading

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

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

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.