NY Tax L § 3006 (2021)
2021 New York Laws TAX - Tax Article 41 - Taxpayers' Bill of Rights Part 1 - Taxpayers' Rights 3006 - Procedures Involving Taxpayer Interviews.

§  3006.  Procedures  involving  taxpayer interviews. (a) Recording of interviews.  (1) Recording by taxpayer. Any officer or employee of the division  of taxation  in  connection  with any in-person interview with any taxpayer relating  to  the  determination  or  collection   of   any   tax,   the cancellation,   revocation   or  suspension  of  a  license,  permit  or registration or the denial of an application for a  license,  permit  or registration  shall,  upon  advance  request of such taxpayer, allow the taxpayer to make an audio recording of such interview at the  taxpayer's own expense and with the taxpayer's own equipment.  (2)  Recording by division of taxation officer or employee. An officer or employee of  the  division  of  taxation  may  record  any  interview described  in  paragraph  one  of  this  subdivision  if such officer or employee:  (A) provides advance notice of such recording to the taxpayer, and  (B) upon request  of  the  taxpayer,  provides  the  taxpayer  with  a transcript  or copy of such recording, but only if the taxpayer provides reimbursement for the actual cost of the transcription and  reproduction of such transcript or copy.  (b)  Safeguards.  (1) Explanation of processes. An officer or employee of the division of taxation shall before  or  at  an  initial  interview provide to the taxpayer:  (A)  in  the case of an in-person interview with the taxpayer relating to the determination of any tax, an explanation of the audit process and the taxpayer's rights under such process, or  (B) in the case of an in-person interview with the  taxpayer  relating to  the  collection of any tax, an explanation of the collection process and the taxpayer's rights under such process,  (C) in the case of an in-person interview with the  taxpayer  relating to  the  cancellation,  revocation or suspension of a license, permit or registration or the denial of an application for a  license,  permit  or registration,  an explanation of the administrative hearing and judicial review processes and the taxpayer's rights under such processes.  (2) Right of consultation.  If  the  taxpayer  clearly  states  to  an officer  or  employee of the division of taxation at any time during the interview (other than an interview initiated by a  subpoena  to  examine and  inspect  witnesses  or  books,  records  or  other papers) that the taxpayer  wishes  to  consult  with  an   attorney,   certified   public accountant,  enrolled  agent, or any other person permitted to represent the taxpayer, such officer or  employee  shall  suspend  such  interview regardless  of  whether  the  taxpayer  may  have  answered  one or more questions.  (c) Representatives holding power of attorney. Any attorney, certified public accountant, an enrolled agent, or any other person  permitted  to represent  the  taxpayer who is not disbarred or suspended from practice and who has a written power of attorney executed by the taxpayer, may be authorized by such taxpayer to represent the taxpayer in  any  interview described  in subdivision (a) of this section. An officer or employee of the division may not require a taxpayer to accompany the  representative in  the absence of a subpoena to examine and inspect the taxpayer or the taxpayer's books, records or other papers. Such an officer or  employee, with  the  consent  of  the  immediate  supervisor  of  such  officer or employee, may notify the taxpayer directly that such officer or employee believes such representative is responsible for  unreasonable  delay  or hindrance  of a division of taxation examination or investigation of the taxpayer.  (d) Section not to apply to certain investigations. This section shall not apply to criminal investigations or investigations relating  to  the integrity of any officer or employee of the division of taxation.  (e)  For  purposes  of  this  section, any reference to tax shall also include any associated penalty, addition  to  tax  or  interest  imposed under or pursuant to the authority of any tax.