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.
              

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