What's happening
This bill restricts the tax commissioner from directly contacting taxpayers who have a power of attorney representative, except under specified conditions.
Why it matters
Strengthens taxpayer representation rights. by ensuring that individuals who have appointed a power of attorney (POA) for tax matters are protected from direct contact by the tax commissioner, reducing the risk of confusion or intimidation during tax disputes or collections.
Limits government overreach. by requiring the tax commissioner to communicate through the taxpayer’s chosen representative, unless the taxpayer or a court specifically allows otherwise, thereby promoting due process.
Introduces clear exceptions. where direct contact is permitted—such as when the representative fails to respond within a reasonable time or explicitly consents—helping to balance administrative efficiency with taxpayer protections.
May encourage more taxpayers to seek professional representation. in complex tax matters, knowing their representative will be the primary point of contact, potentially leading to fairer outcomes and improved compliance.
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Who cares
Headline styles
Limit Tax Office Contacts
Plain English, a few words. Used as the page title.
Sponsors
2 Co-sponsors
History
- Vetoed memo.232
- Delivered to governor
- Returned to senate
- Passed assembly
- Ordered to third reading cal.440
- Substituted for A6295
- Referred to ways and means
- Delivered to assembly
- Passed senateVote 60–0
- Ordered to third reading cal.1760
- Committee discharged and committed to rules
- 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.
Limit Tax Office Contact
Assembly Floor Calendar · Sponsor William Magnarelli
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
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 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.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to representatives holding power of attorney
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 holding a valid power of attorney.
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 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
2015: A.5359-B, 2016: A.8674
Fiscal implications
None.
Effective date
This act shall take effect immediately
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.