Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Nov 20, 2015 |
tabled vetoed memo.231 |
Nov 10, 2015 |
delivered to governor |
Jun 16, 2015 |
returned to assembly passed senate substituted for s3956b |
Jun 16, 2015 |
substituted by a5359b |
Jun 11, 2015 |
amended on third reading 3956b |
Jun 01, 2015 |
amended on third reading 3956a |
May 27, 2015 |
advanced to third reading |
May 20, 2015 |
2nd report cal. |
May 19, 2015 |
1st report cal.744 |
Feb 24, 2015 |
referred to investigations and government operations |
Senate Bill S3956B
Vetoed By Governor2015-2016 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status Via A5359 - Vetoed by Governor
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Vetoed By Governor
- Signed By Governor
Actions
Votes
Bill Amendments
co-Sponsors
(R) Senate District
(R, C, IP) Senate District
(D, WF) Senate District
2015-S3956 - Details
- See Assembly Version of this Bill:
- A5359
- Law Section:
- Tax Law
- Laws Affected:
- Amd §3006, Tax L
2015-S3956 - Sponsor Memo
BILL NUMBER:S3956 TITLE OF BILL: An act to amend the tax law, in relation to procedures involving taxpayer interviews PURPOSE: Ensures that when taxpayers are represented by an Enrolled Agent on State tax matters, the NYS Department of Taxation and Finance will only communicate with the taxpayer through the taxpayer's Enrolled Agent. SUMMARY OF PROVISIONS: Section 1: Amends subdivision (c) of section 3006 of the tax law to add new language forbidding the Department of Taxation and Finance from communicating with a taxpayer (by phone or in person) over the collection of any unpaid tax if the Department knows that the taxpayer is represented by a person authorized to practice before the US Internal Revenue Service. Section 2: Establishes the effective date. JUSTIFICATION: An Enrolled Agent is an authorized tax preparer licensed to practice
2015-S3956 - Bill Text download pdf
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.
co-Sponsors
(R) Senate District
(R, C, IP) Senate District
(D, WF) Senate District
2015-S3956A - Details
- See Assembly Version of this Bill:
- A5359
- Law Section:
- Tax Law
- Laws Affected:
- Amd §3006, Tax L
2015-S3956A - Sponsor Memo
BILL NUMBER:S3956A TITLE OF BILL: An act to amend the tax law, in relation to procedures involving taxpayer interviews PURPOSE: Ensures that when taxpayers are represented by an Enrolled Agent on State tax matters, the NYS Department of Taxation and Finance will only communicate with the taxpayer through the taxpayer's Enrolled Agent. SUMMARY OF PROVISIONS: Section 1 - Amends paragraph 2 of subdivision (b) of section 3006 of the tax law, as added by chapter 770 of the laws of 1992. Section 2 - Amends subdivision (c) of section 3006 of the tax law as added by chapter 770 of the laws of 1992 to add new language forbidding the Department of Taxation and Finance from communicating with a taxpayer (by phone or in person) over the collection of any unpaid tax if the Department knows that the taxpayer is represented by a person authorized to practice before the US Internal Revenue Service.
2015-S3956A - Bill Text download pdf
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.
co-Sponsors
(R) Senate District
(R, C, IP) Senate District
2015-S3956B (ACTIVE) - Details
- See Assembly Version of this Bill:
- A5359
- Law Section:
- Tax Law
- Laws Affected:
- Amd §3006, Tax L
2015-S3956B (ACTIVE) - Sponsor Memo
BILL NUMBER:S3956B TITLE OF BILL: An act to amend the tax law, in relation to procedures involving taxpayer interviews PURPOSE: Ensures that when taxpayers are represented by an Enrolled Agent on State tax matters, the NYS Department of Taxation and Finance will only communicate with the taxpayer through the taxpayer's Enrolled Agent. SUMMARY OF PROVISIONS: Section 1 - Amends paragraph 2 of subdivision (b) of section 3006 of the tax law, as added by chapter 770 of the laws of 1992. Section 2 - Amends subdivision (c) of section 3006 of the tax law as added by chapter 770 of the laws of 1992. Section 3: Establishes the effective date. JUSTIFICATION:
2015-S3956B (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 3956--B 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 -- again amended and ordered reprinted, retain- ing 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 ATTORNEY OR AFTER THE EXPRESS PERMISSION OF A COURT OF COMPETENT JURISDICTION HAS BEEN GIVEN DIRECTLY TO THE DEPARTMENT. IF AN OFFICER OR AN EMPLOYEE EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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