Removes provisions relating to an officer or employee notifying the taxpayer directly that such officer or employee believes the representative holding power of attorney is responsible for unreasonable delay or hindrance of a division of taxation examination or investigation of the taxpayer.
S T A T E O F N E W Y O R K
________________________________________________________________________
9721
I N A S S E M B L Y
February 2, 2018
___________
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.
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