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S01072 Summary:

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S01072 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          1072
 
                               2011-2012 Regular Sessions
 
                    IN SENATE
 
                                     January 5, 2011
                                       ___________
 
        Introduced  by  Sen.  DeFRANCISCO -- read twice and ordered printed, and
          when printed to be committed to the Committee on Finance
 
        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
        S. 1072                             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
        S. 1072                             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.