What's happening
This bill restricts tax officials from directly contacting taxpayers who have authorized representatives, unless certain conditions are met.
Why it matters
Strengthens taxpayer protections by ensuring tax officials cannot bypass a taxpayer’s authorized representative (such as an attorney or CPA) during tax collection matters, except in very limited circumstances. This helps prevent confusion or pressure tactics that could disadvantage taxpayers, especially those relying on professional advice.
Limits direct communication to written correspondence—with copies sent to the taxpayer’s representative—unless the taxpayer gives explicit consent or a court orders otherwise. This creates a clear record of all interactions and helps safeguard taxpayers' rights during disputes or audits.
Establishes clearer boundaries and due process for when state tax officials can contact taxpayers directly (e.g., if the representative fails to respond in a reasonable time or consents to such contact). This encourages timely communication by representatives and reduces the risk of administrative overreach.
Removes prior language that allowed tax officials to directly notify taxpayers if their representative was causing delays, replacing it with stricter rules that require higher thresholds before bypassing representation. This shift prioritizes the integrity of professional representation and reduces the likelihood of undermining the taxpayer-representative relationship.
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Who cares
Taxpayers with properly filed powers of attorney
The bill would generally bar direct nonwritten contact about unpaid tax when the commissioner knows they are represented, subject to consent, court permission and other specified exceptions.
Attorneys, certified public accountants and enrolled agents
Representatives would receive copies of written collection communications to their clients, though direct contact could occur if they fail to respond within a reasonable time or consent to it.
Division of Taxation officers and employees
The bill would restrict collection contacts with represented taxpayers and remove express authority to notify taxpayers directly that their representative is unreasonably delaying or hindering an examination or investigation.
Headline styles
Limit Tax Office Contact
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
1 Multi-sponsor
History
- Substituted by S5742
- Advanced to third reading cal.440
- Reported
- Referred to ways and means
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.
Limit Tax Office Contacts
Vetoed · Sponsor John A. DeFrancisco
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
6295
2017-2018 Regular Sessions
IN ASSEMBLY
March 2, 2017
Introduced by M. of A. MAGNARELLI -- read once and referred to the Committee on Ways and Means
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 Assembly, 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 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.] 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 with a taxpayer, other than in writing with a copy to the holder of the taxpayer's properly filed power of attorney, in connection with the collection of any unpaid tax if the commissioner knows the taxpayer is represented by such person 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 a communication from the commissioner or unless such person consents to direct communication with the taxpayer.
§ 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
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.