Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Dec 18, 2017 |
vetoed memo.232 |
Dec 06, 2017 |
delivered to governor |
Jun 19, 2017 |
returned to senate passed assembly ordered to third reading cal.440 substituted for a6295 |
Jun 15, 2017 |
referred to ways and means delivered to assembly passed senate |
Jun 14, 2017 |
ordered to third reading cal.1760 committee discharged and committed to rules |
Apr 27, 2017 |
referred to investigations and government operations |
Senate Bill S5742
Vetoed By Governor2017-2018 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - Vetoed by Governor
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Vetoed By Governor
- Signed By Governor
Actions
Votes
co-Sponsors
(D) 15th Senate District
(D, WF) 28th Senate District
2017-S5742 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A6295
- Law Section:
- Tax Law
- Laws Affected:
- Amd §3006, Tax L
2017-S5742 (ACTIVE) - Summary
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.
2017-S5742 (ACTIVE) - Sponsor Memo
BILL NUMBER: S5742 TITLE OF BILL : An act to amend the tax law, in relation to representatives holding power of attorney PURPOSE : Ensures that when taxpayers are represented by an Enrolled Agent on State tax matters, the NYS Department of Taxation and Finance will only communicate with the taxpayer through the taxpayer's Enrolled Agent. SUMMARY OF PROVISIONS : Section 1: Amends subdivision (c) of section 3006 of the Tax Law to add new language forbidding the Department of Taxation and Finance from communicating with a taxpayer (by phone or in person) over the collection of any unpaid tax if the Department knows that the taxpayer is represented by a person authorized to practice before the US Internal Revenue Service holding a valid power of attorney. Section 2: Establishes the effective date. JUSTIFICATION :
2017-S5742 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5742 2017-2018 Regular Sessions I N S E N A T E April 27, 2017 ___________ 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 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.
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