S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  3956

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 24, 2015
                               ___________

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:

  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 OTHER THAN IN WRITING
WITH A COPY TO THE HOLDER OF THE POWER OF ATTORNEY, BY TELEPHONE  OR  IN
PERSON,  WITH A TAXPAYER IN CONNECTION WITH THE COLLECTION OF ANY UNPAID
TAX IF THE COMMISSIONER KNOWS THE TAXPAYER IS REPRESENTED BY ANY  PERSON
AUTHORIZED  TO PRACTICE BEFORE THE INTERNAL REVENUE SERVICE 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  COMMUNICATION  FROM  THE  COMMISSIONER  OR
UNLESS SUCH PERSON CONSENTS TO DIRECT COMMUNICATION WITH THE TAXPAYER.
  S 2. This act shall take effect immediately.

              

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06534-02-5

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3956--A
    Cal. No. 744

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 24, 2015
                               ___________

Introduced  by  Sens.  DeFRANCISCO, BOYLE, FARLEY, SAMPSON -- read twice
  and ordered printed, and when printed to be committed to the Committee
  on Investigations and Government Operations -- reported favorably from
  said committee, ordered to first and second report, ordered to a third
  reading, amended and ordered reprinted, retaining  its  place  in  the
  order of third reading

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:

  Section 1. Paragraph 2 of subdivision (b) of section 3006 of  the  tax
law,  as added by chapter 770 of the laws of 1992, is amended to read as
follows:
  (2) Right of consultation. If the taxpayer clearly states to an  offi-
cer  or  employee  of  the  division  of taxation at any time during the
interview (other than an interview initiated by a  subpoena  to  examine
and  inspect  witnesses  or  books,  records  or  other papers) that the
taxpayer wishes to consult with an attorney, certified  public  account-
ant,  ENROLLED  AGENT,  or  any  other person permitted to represent the
taxpayer, such officer or employee shall suspend such interview  regard-
less of whether the taxpayer may have answered one or more questions.
  S 2. Subdivision (c) of section 3006 of the tax law, as added by chap-
ter 770 of the laws of 1992, is amended to read as follows:
  (c) Representatives holding power of attorney.  (1) COMMUNICATION WITH
THE  TAXPAYER.  IF  A  TAXPAYER  HAS  A POWER OF ATTORNEY FILED WITH THE
DEPARTMENT, AN OFFICER OR EMPLOYEE OF THE DEPARTMENT MAY NOT COMMUNICATE
WITH THE TAXPAYER IN CONNECTION WITH THE COLLECTION OF ANY  UNPAID  TAX,
OTHER  THAN  IN WRITING WITH A COPY TO THE HOLDER OF THE POWER OF ATTOR-
NEY, BY TELEPHONE OR IN PERSON WITHOUT THE PRIOR CONSENT OF THE  TAXPAY-
ER, OR THE EXPRESS PERMISSION OF A COURT OF COMPETENT JURISDICTION BEING
GIVEN DIRECTLY TO THE DEPARTMENT. IF AN OFFICER OR AN EMPLOYEE KNOWS THE

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

                                                           LBD06534-04-5

S. 3956--A                          2

TAXPAYER  IS REPRESENTED BY ANY PERSON AUTHORIZED TO PRACTICE BEFORE THE
INTERNAL REVENUE SERVICE WITH RESPECT TO SUCH UNPAID TAX AND  HAS  KNOW-
LEDGE OF, OR CAN READILY ASCERTAIN, SUCH PERSON'S NAME AND ADDRESS, THAT
OFFICER  OR  EMPLOYEE  IS  PROHIBITED FROM DIRECT COMMUNICATION WITH THE
TAXPAYER UNLESS SUCH REPRESENTATIVE FAILS TO  RESPOND  TO  COMMUNICATION
FROM  THE  OFFICER  OR  EMPLOYEE  WITHIN  A REASONABLE PERIOD OF TIME OR
UNLESS SUCH PERSON CONSENTS TO DIRECT COMMUNICATION WITH THE TAXPAYER.
  (2)  REPRESENTATION  OF  TAXPAYER.  Any  attorney,  certified   public
accountant,  an  enrolled agent, or any other person permitted to repre-
sent 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] IF THE  REPRESENTATIVE
FAILS  TO  RESPOND TO COMMUNICATIONS WITHIN A REASONABLE PERIOD OF TIME,
SUCH an officer or employee, UPON NOTICE TO THE REPRESENTATIVE, AND with
the consent of the immediate supervisor of such officer or employee, 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.
  S 3. This act shall take effect immediately.