 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          5742
 
                               2017-2018 Regular Sessions
 
                    IN SENATE
 
                                     April 27, 2017
                                       ___________
 
        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 representatives holding
          power of attorney
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section 1. Subdivision (c) of section 3006 of the tax law, as added by
     2  chapter 770 of the laws of 1992, is amended to read as follows:
     3    (c) Representatives holding power of attorney. Any attorney, certified
     4  public  accountant,  an enrolled agent, or any other person permitted to
     5  represent the taxpayer who is not disbarred or suspended  from  practice
     6  and who has a written power of attorney executed by the taxpayer, may be
     7  authorized  by  such taxpayer to represent the taxpayer in any interview
     8  described in subdivision (a) of this section. An officer or employee  of
     9  the  division may not require a taxpayer to accompany the representative
    10  in the absence of a subpoena to examine and inspect the taxpayer or  the
    11  taxpayer's books, records or other papers. [Such an officer or employee,
    12  with  the consent of the immediate supervisor of such officer or employ-
    13  ee, may notify the taxpayer  directly  that  such  officer  or  employee
    14  believes  such  representative  is responsible for unreasonable delay or
    15  hindrance of a division of taxation examination or investigation of  the
    16  taxpayer.]  Without  the prior consent of the taxpayer given directly to
    17  the commissioner or the express  permission  of  a  court  of  competent
    18  jurisdiction,  the  commissioner  may  not  communicate with a taxpayer,
    19  other than in writing with a copy to the holder of the taxpayer's  prop-
    20  erly  filed  power of attorney, in connection with the collection of any
    21  unpaid tax if the commissioner knows the taxpayer is represented by such
    22  person with respect to such unpaid tax and  has  knowledge  of,  or  can
    23  readily  ascertain,  such  person's name and address, unless such person
    24  fails to respond within a reasonable period of time to  a  communication
    25  from  the commissioner or unless such person consents to direct communi-
    26  cation with the taxpayer.
    27    § 2. This act shall take effect immediately.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10240-01-7
Relates to representatives holding power of attorney

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