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Who cares
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Sponsors
2 Co-sponsors
History
- Substituted by A5359B
- Amended on third reading 3956b
- Amended on third reading 3956a
- Advanced to third reading
- 2nd report cal.
- 1st report cal.744
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Relates to procedures involving taxpayer interviews
Vetoed · Sponsor William Magnarelli
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's 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
An Enrolled Agent is an authorized tax preparer licensed to practice and represent clients before the federal Internal Revenue Service (IRS). They also represent New York State taxpayers on state tax issues. The clients of Enrolled Agents often sign "powers of attorney" authorizing their representation and directing the IRS to send all communications through the Enrolled Agent. Federal law and regulation requires the IRS to communicate exclusively through the Enrolled Agent, and requires the IRS to respect those "powers of attorney".
In New York, Enrolled Agents have had difficulty with the NYS Department of Taxation and Finance respecting "powers of attorney", and continuing to communicate directly with the represented taxpayer. This leads to frustration and mistrust with both Enrolled Agents working in New York and their clients. It can also delay the resolution of these matters. This legislation makes it clear that if a taxpayer is represented by an Enrolled Agent, the Department of Taxation and Finance must only communicate with the taxpayer through their agent. This bill makes exceptions if the taxpayer consents to direct communication, or fails to respond in a timely manner with the Department.
Legislative history
New Bill
Fiscal implications
None
Effective date
Immediately
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.