- Summary
- Actions
- Committee Votes
- Floor Votes
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S05742 Summary:
BILL NO | S05742 |
  | |
SAME AS | SAME AS A06295 |
  | |
SPONSOR | DEFRANCISCO |
  | |
COSPNSR | ADDABBO, KRUEGER |
  | |
MLTSPNSR | |
  | |
Amd §3006, Tax L | |
  | |
Removes provisions relating to an officer or employee notifying the taxpayer directly that such officer or employee believes the representative holding power of attorney is responsible for unreasonable delay or hindrance of a division of taxation examination or investigation of the taxpayer. |
S05742 Actions:
BILL NO | S05742 | |||||||||||||||||||||||||||||||||||||||||||||||||
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04/27/2017 | REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS | |||||||||||||||||||||||||||||||||||||||||||||||||
06/14/2017 | COMMITTEE DISCHARGED AND COMMITTED TO RULES | |||||||||||||||||||||||||||||||||||||||||||||||||
06/14/2017 | ORDERED TO THIRD READING CAL.1760 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/15/2017 | PASSED SENATE | |||||||||||||||||||||||||||||||||||||||||||||||||
06/15/2017 | DELIVERED TO ASSEMBLY | |||||||||||||||||||||||||||||||||||||||||||||||||
06/15/2017 | referred to ways and means | |||||||||||||||||||||||||||||||||||||||||||||||||
06/19/2017 | substituted for a6295 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/19/2017 | ordered to third reading cal.440 | |||||||||||||||||||||||||||||||||||||||||||||||||
06/19/2017 | passed assembly | |||||||||||||||||||||||||||||||||||||||||||||||||
06/19/2017 | returned to senate | |||||||||||||||||||||||||||||||||||||||||||||||||
12/06/2017 | DELIVERED TO GOVERNOR | |||||||||||||||||||||||||||||||||||||||||||||||||
12/18/2017 | VETOED MEMO.232 |
S05742 Committee Votes:
Go to topS05742 Floor Votes:
Yes
Abbate
Yes
Crouch
Yes
Goodell
Yes
Lifton
ER
O'Donnell
Yes
Sepulveda
Yes
Abinanti
Yes
Curran
Yes
Gottfried
Yes
Lopez
Yes
Ortiz
Yes
Simanowitz
Yes
Arroyo
Yes
Cusick
Yes
Graf
Yes
Lupardo
Yes
Otis
Yes
Simon
Yes
Aubry
Yes
Cymbrowitz
Yes
Gunther
Yes
Lupinacci
Yes
Palmesano
Yes
Simotas
Yes
Barclay
ER
Davila
Yes
Harris
Yes
Magee
Yes
Palumbo
Yes
Skartados
Yes
Barnwell
Yes
De La Rosa
Yes
Hawley
Yes
Magnarelli
Yes
Paulin
Yes
Skoufis
Yes
Barrett
Yes
DenDekker
ER
Hevesi
Yes
Malliotakis
Yes
Pellegrino
Yes
Solages
Yes
Barron
ER
Dickens
Yes
Hikind
Yes
Mayer
Yes
Peoples-Stokes
Yes
Stec
Yes
Benedetto
Yes
Dilan
Yes
Hooper
Yes
McDonald
Yes
Perry
Yes
Steck
Yes
Bichotte
Yes
Dinowitz
Yes
Hunter
Yes
McDonough
Yes
Pheffer Amato
Yes
Stirpe
Yes
Blake
Yes
DiPietro
Yes
Hyndman
Yes
McKevitt
Yes
Pichardo
Yes
Thiele
Yes
Blankenbush
Yes
D'Urso
Yes
Jaffee
ER
McLaughlin
Yes
Pretlow
Yes
Titone
Yes
Brabenec
Yes
Englebright
Yes
Jean-Pierre
Yes
Miller B
Yes
Quart
Yes
Titus
Yes
Braunstein
Yes
Errigo
Yes
Jenne
Yes
Miller MG
Yes
Ra
Yes
Vanel
Yes
Brindisi
Yes
Fahy
Yes
Johns
Yes
Miller ML
Yes
Raia
Yes
Walker
Yes
Bronson
Yes
Farrell
Yes
Jones
Yes
Montesano
Yes
Ramos
Yes
Wallace
Yes
Buchwald
Yes
Finch
Yes
Joyner
Yes
Morelle
Yes
Richardson
Yes
Walsh
Yes
Butler
Yes
Fitzpatrick
Yes
Kavanagh
Yes
Morinello
Yes
Rivera
Yes
Walter
Yes
Byrne
Yes
Friend
Yes
Kearns
Yes
Mosley
ER
Rodriguez
Yes
Weinstein
Yes
Cahill
Yes
Galef
Yes
Kim
Yes
Moya
Yes
Rosenthal
Yes
Weprin
Yes
Carroll
ER
Gantt
Yes
Kolb
Yes
Murray
Yes
Rozic
Yes
Williams
Yes
Castorina
Yes
Garbarino
Yes
Lalor
Yes
Niou
Yes
Ryan
Yes
Woerner
Yes
Colton
Yes
Giglio
Yes
Lavine
Yes
Nolan
Yes
Santabarbara
Yes
Wright
Yes
Cook
Yes
Gjonaj
Yes
Lawrence
Yes
Norris
Yes
Schimminger
Yes
Zebrowski
Yes
Crespo
Yes
Glick
Yes
Lentol
Yes
Oaks
Yes
Seawright
Yes
Mr. Speaker
‡ Indicates voting via videoconference
S05742 Text:
Go to top 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 Assem- bly, do enact as follows: 1 Section 1. Subdivision (c) of section 3006 of the tax law, as added by 2 chapter 770 of the laws of 1992, is amended to read as follows: 3 (c) Representatives holding power of attorney. Any attorney, certified 4 public accountant, an enrolled agent, or any other person permitted to 5 represent the taxpayer who is not disbarred or suspended from practice 6 and who has a written power of attorney executed by the taxpayer, may be 7 authorized by such taxpayer to represent the taxpayer in any interview 8 described in subdivision (a) of this section. An officer or employee of 9 the division may not require a taxpayer to accompany the representative 10 in the absence of a subpoena to examine and inspect the taxpayer or the 11 taxpayer's books, records or other papers. [Such an officer or employee,12with the consent of the immediate supervisor of such officer or employ-13ee, may notify the taxpayer directly that such officer or employee14believes such representative is responsible for unreasonable delay or15hindrance of a division of taxation examination or investigation of the16taxpayer.] Without the prior consent of the taxpayer given directly to 17 the commissioner or the express permission of a court of competent 18 jurisdiction, the commissioner may not communicate with a taxpayer, 19 other than in writing with a copy to the holder of the taxpayer's prop- 20 erly filed power of attorney, in connection with the collection of any 21 unpaid tax if the commissioner knows the taxpayer is represented by such 22 person with respect to such unpaid tax and has knowledge of, or can 23 readily ascertain, such person's name and address, unless such person 24 fails to respond within a reasonable period of time to a communication 25 from the commissioner or unless such person consents to direct communi- 26 cation with the taxpayer. 27 § 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