Bill Text: NY A08674 | 2015-2016 | General Assembly | Amended

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Bill Title: Relates to procedures involving taxpayer interviews.

Spectrum: Partisan Bill (Democrat 19-0)

Status: (Passed) 2016-09-29 - signed chap.345 [A08674 Detail]

Download: New_York-2015-A08674-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         8674--A
                   IN ASSEMBLY
                                    January 12, 2016
                                       ___________
        Introduced by M. of A. MAGNARELLI, ARROYO, STIRPE, COLTON, MOSLEY, CRES-
          PO,  GOTTFRIED, HEVESI, SKOUFIS, LAVINE, CANCEL, PAULIN -- Multi-Spon-
          sored by -- M. of A.  ABBATE,  BRAUNSTEIN,  MAGEE,  RIVERA,  ROBINSON,
          SIMON,  THIELE  -- read once and referred to the Committee on Ways and
          Means -- committee discharged,  bill  amended,  ordered  reprinted  as
          amended and recommitted to said committee
        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:
     1    Section 1. Paragraph 2 of subdivision (b) of section 3006 of  the  tax
     2  law,  as added by chapter 770 of the laws of 1992, is amended to read as
     3  follows:
     4    (2) Right of consultation. If the taxpayer clearly states to an  offi-
     5  cer  or  employee  of  the  division  of taxation at any time during the
     6  interview (other than an interview initiated by a  subpoena  to  examine
     7  and  inspect  witnesses  or  books,  records  or  other papers) that the
     8  taxpayer wishes to consult with an attorney, certified  public  account-
     9  ant,  enrolled  agent,  or  any  other person permitted to represent the
    10  taxpayer, such officer or employee shall suspend such interview  regard-
    11  less of whether the taxpayer may have answered one or more questions.
    12    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06534-08-6