STATE OF NEW YORK
________________________________________________________________________
6429
2011-2012 Regular Sessions
IN ASSEMBLY
March 16, 2011
___________
Introduced by M. of A. KAVANAGH -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to enacting the "taxpayer advo-
cate act"
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Short title. This act shall be known and may be cited as
2 the "taxpayer advocate act".
3 § 2. The tax law is amended by adding a new section 3013 to read as
4 follows:
5 § 3013. Office of taxpayer advocate. (a) There shall be established in
6 the department an office to be known as the "office of the taxpayer
7 advocate". Such office shall be under the supervision and direction of
8 an official known as the "taxpayer advocate". The taxpayer advocate
9 shall be appointed by the governor by and with the advice and consent of
10 the senate. The taxpayer advocate shall report directly to the commis-
11 sioner. The taxpayer advocate shall devote his or her entire time to
12 the duties of such office.
13 (b) No person shall be appointed as a taxpayer advocate unless at the
14 time of such person's appointment such person is a resident of the state
15 and is knowledgeable on the subject of taxation and is skillful in
16 matters pertaining thereto. Once appointed and confirmed, the taxpayer
17 advocate shall continue in office until such person's term expires and
18 until such person's successor has been appointed and has qualified. The
19 term of office shall be four years.
20 (c) Any taxpayer advocate may be removed by the governor for cause
21 after an opportunity to be heard. A statement of the cause of such
22 person's removal shall be filed by the governor in the office of the
23 secretary of state.
24 (d) In the event of a vacancy caused by the death, resignation,
25 removal or disability of the taxpayer advocate, the vacancy shall be
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07038-01-1
A. 6429 2
1 filled by the governor by and with the advice and consent of the senate
2 for the unexpired term.
3 (e) (1) The office of taxpayer advocate shall have the following func-
4 tions, powers and duties:
5 (i) To assist taxpayers in resolving problems with the department;
6 (ii) To identify areas in which taxpayers have problems in dealings
7 with the department;
8 (iii) To propose solutions, including administrative changes to prac-
9 tices and procedures of the department;
10 (iv) To recommend legislative action as may be appropriate to resolve
11 problems encountered by taxpayers;
12 (v) To preserve and promote the rights of the taxpayer;
13 (vi) To promote open and direct communications; and
14 (vii) To appoint such officers and employees as it may require for the
15 performance of its duties.
16 (2) The taxpayer advocate shall prepare an annual report as to the
17 activities of the taxpayer advocate. Such report shall be submitted to
18 the governor, the temporary president of the senate, the speaker of the
19 assembly and the commissioner no later than the thirty-first day of
20 December commencing in the year two thousand twelve and every year ther-
21 eafter. Any such report shall contain full and substantive analysis, in
22 addition to statistical information, and shall:
23 (i) identify the initiatives the taxpayer advocate has taken on
24 improving taxpayer services and the department's responsiveness;
25 (ii) contain a summary of at least fifteen of the most serious prob-
26 lems encountered by taxpayers, including a description of the nature of
27 such problems;
28 (iii) contain an inventory of the items described in subparagraphs (i)
29 and (ii) of this paragraph for which action has been taken and the
30 result of such action; an inventory for which action remains to be
31 completed; and an inventory for which no action has been taken and the
32 reasons for the inaction;
33 (iv) contain recommendations for such administrative and legislative
34 action as may be appropriate to resolve problems encountered by taxpay-
35 ers; and
36 (v) include such other information as the taxpayer advocate may deem
37 advisable.
38 § 3. Subdivisions 1, 3 and 4 of section 170 of the tax law, subdivi-
39 sions 1 and 3 as amended by chapter 282 of the laws of 1986 and subdivi-
40 sion 4 as amended by chapter 283 of the laws of 1986, are amended to
41 read as follows:
42 1. The existing department of taxation and finance and its present
43 functions are continued. The head of the department of taxation and
44 finance shall be the commissioner of taxation and finance who shall have
45 sole charge of the administration of such department except with regard
46 to the administration of the division of tax appeals which shall be the
47 sole charge of the tax appeals tribunal authorized by article forty of
48 this chapter and the office of taxpayer advocate authorized by section
49 three thousand thirteen of this chapter. The commissioner [of taxation
50 and finance] shall be appointed by the governor by and with the advice
51 and consent of the senate and shall hold office as commissioner [of
52 taxation and finance] until the end of the term of the governor by whom
53 he was appointed and until his successor has been appointed and has
54 qualified.
55 3. The commissioner [of taxation and finance] may establish such addi-
56 tional divisions and bureaus as he may deem necessary. He may appoint
A. 6429 3
1 the heads of such divisions and bureaus and fix their duties and he may
2 consolidate, alter or abolish any divisions or bureaus, except that such
3 commissioner shall have no such authority or power with regard to the
4 division of tax appeals and the office of taxpayer advocate.
5 4. The commissioner [of taxation and finance] may appoint and remove
6 such officers, assistants and other employees as he may deem necessary
7 for the exercise of the powers and duties of the department, all of whom
8 shall be in the classified civil service unless otherwise provided by
9 law; and he may prescribe their duties, and fix their compensation with-
10 in the amounts appropriated therefor. The commissioner [of taxation and
11 finance] may transfer officers or employees from their positions to
12 other positions in the department, or abolish or consolidate such posi-
13 tions. He shall have all powers necessary to perform the duties
14 conferred upon him regarding the state lottery authorized by article
15 thirty-four of this chapter. However, the commissioner [of taxation and
16 finance] shall have no power to appoint or remove any personnel of the
17 division of tax appeals or of the office of taxpayer advocate nor shall
18 such commissioner have any power or authority with regard to the opera-
19 tion and administration of such division or office including any power
20 or authority over such division's or office's budget. The commissioner
21 shall furnish to the director of the division of the budget the itemized
22 estimates of the financial needs of the division of tax appeals and the
23 office of taxpayer advocate prepared by the tax appeals tribunal and the
24 office of taxpayer advocate. Such itemized estimates may not be revised
25 or altered in any manner by the commissioner.
26 § 4. This act shall take effect immediately.
