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Who cares
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Sponsors
3 Co-sponsors
History
- Substituted by A8674A
- Ordered to third reading cal.1822
- Committee discharged and committed to rules
- Print number 7225a
- Amend and recommit to investigations and government operations
- 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
Signed by Governor · Sponsor William Magnarelli
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to procedures involving taxpayer interviews
Purpose
Adds "Enrolled Agent" to the list of taxpayer representatives to be recognized by the Department of Taxation and Finance.
Summary of provisions
Section 1: Amends subdivision (b) of section 3006 of the Tax Law to add "enrolled agent" to the section. This section of law allows a taxpayer to suspend an interview from the Dept. of Taxation and Finance in order to request representation from an Enrolled Agent.
Section 2: 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 adds "Enrolled Agents" to the list of representatives covered by Section 3006 (2) of the Tax Law to ensure that when a taxpayer requests representation by an Enrolled Agent an interview with a Tax and Finance employee will stop.
Legislative history
2015: A.5359-B/Veto No. 231
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.