STATE OF NEW YORK
________________________________________________________________________
7225--A
IN SENATE
April 8, 2016
___________
Introduced by Sens. DeFRANCISCO, ADDABBO, KRUEGER, LATIMER -- read twice
and ordered printed, and when printed to be committed to the Committee
on Investigations and Government Operations -- committee discharged,
bill amended, ordered reprinted as amended and recommitted to said
committee
AN ACT to amend the tax law, in relation to procedures involving taxpay-
er interviews
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph 2 of subdivision (b) of section 3006 of the tax
2 law, as added by chapter 770 of the laws of 1992, is amended to read as
3 follows:
4 (2) Right of consultation. If the taxpayer clearly states to an offi-
5 cer or employee of the division of taxation at any time during the
6 interview (other than an interview initiated by a subpoena to examine
7 and inspect witnesses or books, records or other papers) that the
8 taxpayer wishes to consult with an attorney, certified public account-
9 ant, enrolled agent, or any other person permitted to represent the
10 taxpayer, such officer or employee shall suspend such interview regard-
11 less of whether the taxpayer may have answered one or more questions.
12 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06534-09-6
