Bill Text: NY S09713 | 2023-2024 | General Assembly | Introduced

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Bill Title: Relates to expanding the list of individuals who may appear on behalf of taxpayers before the division of tax appeals.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-06-05 - SUBSTITUTED BY A10222 [S09713 Detail]

Download: New_York-2023-S09713-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          9713

                    IN SENATE

                                      May 22, 2024
                                       ___________

        Introduced  by  Sen. GOUNARDES -- (at request of the Department of Taxa-
          tion and Finance) -- 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 expanding the list of  indi-
          viduals  who  may appear on behalf of taxpayers before the division of
          tax appeals

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section 1. Section 2014 of the tax law, as added by chapter 282 of the
     2  laws  of  1986,  subdivision  1 as amended by chapter 157 of the laws of
     3  1990, is amended to read as follows:
     4    § 2014. Representation of petitioners. 1. Appearances  in  proceedings
     5  conducted  by  an  administrative  law  judge  or before the tax appeals
     6  tribunal may be by the petitioner or a representative of the  petitioner
     7  who  is  at  least  eighteen years of age, of the petitioner's choosing,
     8  including, but not limited to, the petitioner's spouse or  other  family
     9  member,  by  an attorney admitted to practice in the courts of record of
    10  this state, by a certified public accountant licensed in this state,  by
    11  an  enrolled  agent  enrolled  to  practice  before the internal revenue
    12  service [or], by a public accountant licensed in this state or by a  tax
    13  return  preparer  registered  in this state.  The tribunal may allow any
    14  attorney, certified public accountant,  or  licensed  public  accountant
    15  authorized  to  practice  or  licensed  in any other jurisdiction of the
    16  United States to appear and represent a petitioner in proceedings before
    17  the tribunal for a particular  matter.  In  addition,  the  tax  appeals
    18  tribunal may promulgate rules and regulations to permit a corporation to
    19  be represented by one of its officers or employees.
    20    2.  In  proceedings  conducted in the small claims unit, the represen-
    21  tatives authorized in subdivision one of this  section  may  appear  and
    22  represent  a  petitioner  [and,  in  addition, the petitioner's child or
    23  parent or other individual authorized to represent the petitioner for  a
    24  particular  matter  by the tax appeals tribunal may appear and represent
    25  the petitioner].

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14281-01-4
        S. 9713                             2

     1    3. The division of taxation shall be represented  in  all  proceedings
     2  conducted  pursuant  to  the authority of the division of tax appeals by
     3  the chief counsel of the division of taxation or [his]  their  represen-
     4  tatives.
     5    § 2. This act shall take effect immediately.