S T A T E O F N E W Y O R K
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1072
2011-2012 Regular Sessions
I N S E N A T E
January 5, 2011
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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:
Section 1. Short title. This act shall be known and may be cited as
the "taxpayer advocate act".
S 2. The tax law is amended by adding a new section 3013 to read as
follows:
S 3013. OFFICE OF TAXPAYER ADVOCATE. (A) THERE SHALL BE ESTABLISHED IN
THE DEPARTMENT AN OFFICE TO BE KNOWN AS THE "OFFICE OF THE TAXPAYER
ADVOCATE". SUCH OFFICE SHALL BE UNDER THE SUPERVISION AND DIRECTION OF
AN OFFICIAL KNOWN AS THE "TAXPAYER ADVOCATE". THE TAXPAYER ADVOCATE
SHALL BE APPOINTED BY THE GOVERNOR BY AND WITH THE ADVICE AND CONSENT OF
THE SENATE. THE TAXPAYER ADVOCATE SHALL REPORT DIRECTLY TO THE COMMIS-
SIONER. THE TAXPAYER ADVOCATE SHALL DEVOTE HIS OR HER ENTIRE TIME TO
THE DUTIES OF SUCH OFFICE.
(B) NO PERSON SHALL BE APPOINTED AS A TAXPAYER ADVOCATE UNLESS AT THE
TIME OF SUCH PERSON'S APPOINTMENT SUCH PERSON IS A RESIDENT OF THE STATE
AND IS KNOWLEDGEABLE ON THE SUBJECT OF TAXATION AND IS SKILLFUL IN
MATTERS PERTAINING THERETO. ONCE APPOINTED AND CONFIRMED, THE TAXPAYER
ADVOCATE SHALL CONTINUE IN OFFICE UNTIL SUCH PERSON'S TERM EXPIRES AND
UNTIL SUCH PERSON'S SUCCESSOR HAS BEEN APPOINTED AND HAS QUALIFIED. THE
TERM OF OFFICE SHALL BE FOUR YEARS.
(C) ANY TAXPAYER ADVOCATE MAY BE REMOVED BY THE GOVERNOR FOR CAUSE
AFTER AN OPPORTUNITY TO BE HEARD. A STATEMENT OF THE CAUSE OF SUCH
PERSON'S REMOVAL SHALL BE FILED BY THE GOVERNOR IN THE OFFICE OF THE
SECRETARY OF STATE.
(D) IN THE EVENT OF A VACANCY CAUSED BY THE DEATH, RESIGNATION,
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
FILLED BY THE GOVERNOR BY AND WITH THE ADVICE AND CONSENT OF THE SENATE
FOR THE UNEXPIRED TERM.
(E) (1) THE OFFICE OF TAXPAYER ADVOCATE SHALL HAVE THE FOLLOWING FUNC-
TIONS, POWERS AND DUTIES:
(I) TO ASSIST TAXPAYERS IN RESOLVING PROBLEMS WITH THE DEPARTMENT;
(II) TO IDENTIFY AREAS IN WHICH TAXPAYERS HAVE PROBLEMS IN DEALINGS
WITH THE DEPARTMENT;
(III) TO PROPOSE SOLUTIONS, INCLUDING ADMINISTRATIVE CHANGES TO PRAC-
TICES AND PROCEDURES OF THE DEPARTMENT;
(IV) TO RECOMMEND LEGISLATIVE ACTION AS MAY BE APPROPRIATE TO RESOLVE
PROBLEMS ENCOUNTERED BY TAXPAYERS;
(V) TO PRESERVE AND PROMOTE THE RIGHTS OF THE TAXPAYER;
(VI) TO PROMOTE OPEN AND DIRECT COMMUNICATIONS; AND
(VII) TO APPOINT SUCH OFFICERS AND EMPLOYEES AS IT MAY REQUIRE FOR THE
PERFORMANCE OF ITS DUTIES.
(2) THE TAXPAYER ADVOCATE SHALL PREPARE AN ANNUAL REPORT AS TO THE
ACTIVITIES OF THE TAXPAYER ADVOCATE. SUCH REPORT SHALL BE SUBMITTED TO
THE GOVERNOR, THE TEMPORARY PRESIDENT OF THE SENATE, THE SPEAKER OF THE
ASSEMBLY AND THE COMMISSIONER NO LATER THAN THE THIRTY-FIRST DAY OF
DECEMBER COMMENCING IN THE YEAR TWO THOUSAND TWELVE AND EVERY YEAR THER-
EAFTER. ANY SUCH REPORT SHALL CONTAIN FULL AND SUBSTANTIVE ANALYSIS, IN
ADDITION TO STATISTICAL INFORMATION, AND SHALL:
(I) IDENTIFY THE INITIATIVES THE TAXPAYER ADVOCATE HAS TAKEN ON
IMPROVING TAXPAYER SERVICES AND THE DEPARTMENT'S RESPONSIVENESS;
(II) CONTAIN A SUMMARY OF AT LEAST FIFTEEN OF THE MOST SERIOUS PROB-
LEMS ENCOUNTERED BY TAXPAYERS, INCLUDING A DESCRIPTION OF THE NATURE OF
SUCH PROBLEMS;
(III) CONTAIN AN INVENTORY OF THE ITEMS DESCRIBED IN SUBPARAGRAPHS (I)
AND (II) OF THIS PARAGRAPH FOR WHICH ACTION HAS BEEN TAKEN AND THE
RESULT OF SUCH ACTION; AN INVENTORY FOR WHICH ACTION REMAINS TO BE
COMPLETED; AND AN INVENTORY FOR WHICH NO ACTION HAS BEEN TAKEN AND THE
REASONS FOR THE INACTION;
(IV) CONTAIN RECOMMENDATIONS FOR SUCH ADMINISTRATIVE AND LEGISLATIVE
ACTION AS MAY BE APPROPRIATE TO RESOLVE PROBLEMS ENCOUNTERED BY TAXPAY-
ERS; AND
(V) INCLUDE SUCH OTHER INFORMATION AS THE TAXPAYER ADVOCATE MAY DEEM
ADVISABLE.
S 3. Subdivisions 1, 3 and 4 of section 170 of the tax law, subdivi-
sions 1 and 3 as amended by chapter 282 of the laws of 1986 and subdivi-
sion 4 as amended by chapter 283 of the laws of 1986, are amended to
read as follows:
1. The existing department of taxation and finance and its present
functions are continued. The head of the department of taxation and
finance shall be the commissioner of taxation and finance who shall have
sole charge of the administration of such department except with regard
to the administration of the division of tax appeals which shall be the
sole charge of the tax appeals tribunal authorized by article forty of
this chapter AND THE OFFICE OF TAXPAYER ADVOCATE AUTHORIZED BY SECTION
THREE THOUSAND THIRTEEN OF THIS CHAPTER. The commissioner [of taxation
and finance] shall be appointed by the governor by and with the advice
and consent of the senate and shall hold office as commissioner [of
taxation and finance] until the end of the term of the governor by whom
he was appointed and until his successor has been appointed and has
qualified.
3. The commissioner [of taxation and finance] may establish such addi-
tional divisions and bureaus as he may deem necessary. He may appoint
S. 1072 3
the heads of such divisions and bureaus and fix their duties and he may
consolidate, alter or abolish any divisions or bureaus, except that such
commissioner shall have no such authority or power with regard to the
division of tax appeals AND THE OFFICE OF TAXPAYER ADVOCATE.
4. The commissioner [of taxation and finance] may appoint and remove
such officers, assistants and other employees as he may deem necessary
for the exercise of the powers and duties of the department, all of whom
shall be in the classified civil service unless otherwise provided by
law; and he may prescribe their duties, and fix their compensation with-
in the amounts appropriated therefor. The commissioner [of taxation and
finance] may transfer officers or employees from their positions to
other positions in the department, or abolish or consolidate such posi-
tions. He shall have all powers necessary to perform the duties
conferred upon him regarding the state lottery authorized by article
thirty-four of this chapter. However, the commissioner [of taxation and
finance] shall have no power to appoint or remove any personnel of the
division of tax appeals OR OF THE OFFICE OF TAXPAYER ADVOCATE nor shall
such commissioner have any power or authority with regard to the opera-
tion and administration of such division OR OFFICE including any power
or authority over such division's OR OFFICE'S budget. The commissioner
shall furnish to the director of the division of the budget the itemized
estimates of the financial needs of the division of tax appeals AND THE
OFFICE OF TAXPAYER ADVOCATE prepared by the tax appeals tribunal AND THE
OFFICE OF TAXPAYER ADVOCATE. Such itemized estimates may not be revised
or altered in any manner by the commissioner.
S 4. This act shall take effect immediately.