New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2600 - Tax Return Preparer Requirements › Subpart 2600-2 - Standards Of Eligibility For Registered Tax Return Preparers › Section 2600-2.1 - Grounds for denial of registration as a tax return preparer

Current through Register Vol. 46, No. 28, July 10, 2024
The Commissioner of Taxation and Finance may refuse to
					 issue a tax return preparer registration under section 32  of the Tax Law to an applicant, or may
					 issue a registration subject to conditions and limitations, when the
					 commissioner ascertains the existence of any of the following
					 circumstances:
(a) Noncompliance with
				  tax obligations. The applicant has failed to comply fully with his or her own
				  Federal, State or local tax obligations in a timely fashion, including but not
				  limited to failing to file any required tax return or report, or unreasonably
				  failing to pay or make acceptable arrangements to pay any tax finally due and
				  owing under the Tax Law.
(b)
				  Criminal convictions. The applicant has been convicted of any Federal or State
				  offense and there is a direct relationship between the criminal offense or
				  offenses for which the applicant was convicted, or the conduct underlying those
				  offenses, and tax return preparation practice; or the issuance of the
				  registration would involve an unreasonable risk to the property, safety or
				  welfare of specific individuals or the general public and the commissioner has
				  given due consideration to the factors set forth in Correction Law, section
				  753.
(c) Adverse disciplinary actions. The
				  applicant has, within the preceding five years, been the subject of any adverse
				  finding, settlement imposing compliance terms, or sanction by any Federal,
				  State or local agency or other disciplinary or licensing organization or board
				  in any administrative action in connection with conduct relating to tax return
				  preparation or involving dishonesty or fraud, a violation of trust or of
				  fiduciary obligations, or misuse of confidential information, or the tax return
				  preparer has failed to comply with his or her child support obligations as
				  provided in section 458-b  of the Family Court Act, section 244-c  of the Domestic Relations Law, or
				  section 3-503  of the General Obligations
				  Law.
(d) Willful violation of the
				  Tax Law. The applicant has willfully violated, or conspired with or willfully
				  aided or counseled another to violate, any provision of the Tax Law or any
				  regulation promulgated by the commissioner.
(e) Fraud or deceit as a preparer. The
				  applicant has engaged in fraud or deceit in connection with his or her tax
				  return preparation activities or in connection with his or her application to
				  register as a tax preparer.
(f)
				  Dishonest or unscrupulous behavior. The applicant has engaged in acts of
				  dishonesty, fraud, deceit or other unscrupulous conduct of such character that
				  the applicant has failed to demonstrate sufficient trustworthiness to be a tax
				  return preparer.
(g) Failure to
				  register or pay registration fee. The applicant has failed to fully and
				  truthfully complete the registrant application, pay any required registration
				  fee or fully and truthfully respond to any lawful inquiries of the department
				  in connection with that application.
(h) Internal Revenue Service requirements.
				  The applicant has not satisfied applicable Internal Revenue Service
				  requirements pertaining to tax return preparers.
(i) Continuing education and competency
				  examination requirements. The applicant has not satisfied Continuing
				  Professional Education ("CPE") or competency examination requirements
				  applicable to New York State registered tax return preparers.
(j) Minimum age and education requirements.
				  The applicant is not at least 18 years old or does not have a high school
				  diploma or equivalent (e.g., GED).
(k) Grounds for discipline. Any of the
				  grounds for discipline under section
				  2600-3.1 
				  of this Part apply.