S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6295
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 2, 2017
                                ___________
 
 Introduced  by  M.  of  A.  MAGNARELLI  -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law,  in  relation  to  representatives  holding
   power of attorney
 
   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  WITH  A  TAXPAYER,
 OTHER  THAN IN WRITING WITH A COPY TO THE HOLDER OF THE TAXPAYER'S PROP-
 ERLY FILED POWER OF ATTORNEY, IN CONNECTION WITH THE COLLECTION  OF  ANY
 UNPAID TAX IF THE COMMISSIONER KNOWS THE TAXPAYER IS REPRESENTED BY SUCH
 PERSON  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 A COMMUNICATION
 FROM THE COMMISSIONER OR UNLESS SUCH PERSON CONSENTS TO DIRECT  COMMUNI-
 CATION WITH THE TAXPAYER.
   § 2. This act shall take effect immediately.
 
              

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10240-01-7