BILL NUMBER: S9713
SPONSOR: GOUNARDES
 
TITLE OF BILL:
An act to amend the tax law, in relation to expanding the list of indi-
viduals who may appear on behalf of taxpayers before the division of tax
appeals
 
PURPOSE OF THE BILL:
To expand the list of individuals who may appear on behalf of a taxpayer
in an appeal before the Division of Tax Appeals to include any person of
the taxpayer's choosing who is at least 18 years of age, Summary of
provisions:
Section 1 would amend Tax Law § 2014 to allow an individual of the
taxpayer's choosing, who is at least 18 years old, to appear before the
Division of Tax Appeals on behalf of a taxpayer, whether before an
administrative law judge or in a small claims proceeding.
Section 2 would provide that this bill take effect immediately.
 
JUSTIFICATION:
New York taxpayers are faced with a difficult choice when determining
who, if anyone, should appear on their behalf before the Division of Tax
Appeals to represent them in an appeal from an action or notice issued
by the Tax Department: either pay a professional or represent them-
selves. In many instances, neither option is ideal.
Taxpayers are currently foreclosed from utilizing individuals they trust
who could effectively represent their interests. For example, family
members, trusted confidants, or community service providers who are
ready, willing, and able to effectively communicate a taxpayer's posi-
tion or work through the issue are unable to provide assistance in a
potentially stressful situation. Additionally, under current law, a tax
return preparer is unable to advocate for their clients and defend their
work product unless that preparer is also an attorney, certified public
accountant or enrolled agent with the Internal Revenue Service. In this
regard, New York is out of step with other states. For instance, Cali-
fornia allows representation by any person of the taxpayer's choosing
who is at least 18 years of age, including, but not limited to, an
attorney, an appraiser, an accountant, a bookkeeper, an employee or a
business associate (Cal. Gov't. Code § 15676).
This bill would expand the avenues for assistance available to taxpayers
who are seeking relief from the Division of Tax Appeals. This expansion
could also help the Tax Department resolve issues with taxpayers who
cannot afford professional representation and so are forced to represent
themselves by the current representation restrictions. The existing
statutory limitations regarding authorized representatives who can
appear on behalf of a taxpayer before the Division of Tax Appeals place
an unnecessary and undue burden on taxpayers who wish to have represen-
tation during an unfamiliar process and creates an inequity among
taxpayers. This bill would be the first step in resolving that inequity
and would provide taxpayers relief during an already challenging time
 
PRIOR LEGISLATIVE HISTORY:
 
FISCAL IMPLICATIONS:
None.
 
EFFECTIVE DATE:
This bill would take effect immediately.