Bill Text: NY S07225 | 2015-2016 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Relates to procedures involving taxpayer interviews.

Spectrum: Slight Partisan Bill (Democrat 3-1)

Status: (Introduced - Dead) 2016-06-15 - SUBSTITUTED BY A8674A [S07225 Detail]

Download: New_York-2015-S07225-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          7225
                    IN SENATE
                                      April 8, 2016
                                       ___________
        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 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. Subdivision (c) of section 3006 of the tax law, as added by chap-
    13  ter 770 of the laws of 1992, is amended to read as follows:
    14    (c) Representatives holding power of attorney.  (1) Communication with
    15  the  taxpayer.  If  a  taxpayer  has  a power of attorney filed with the
    16  department, an officer or employee of the department may not communicate
    17  with the taxpayer in connection with the collection of any  unpaid  tax,
    18  other than in writing with a copy to the holder of the power of attorney
    19  or after the express permission of a court of competent jurisdiction has
    20  been  given  directly  to  the  department. If an officer or an employee
    21  knows the taxpayer is represented by any person authorized  to  practice
    22  before  the internal revenue service with respect to such unpaid tax and
    23  has knowledge of, or can  readily  ascertain,  such  person's  name  and
    24  address,  that  officer  or  employee is prohibited from direct communi-
    25  cation with the taxpayer unless such representative fails to respond  to
    26  communication from the officer or employee within a reasonable period of
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06534-07-5