NY State Senate Bill 2023-S9713

Senate Bill S9713

2023-2024 Legislative Session

Relates to expanding the list of individuals who may appear on behalf of taxpayers before the division of tax appeals

download bill text pdf

Current Bill Status Via A10222 - Passed Senate

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 05, 2024	returned to assembly passed senate 3rd reading cal.1613 substituted for s9713
Jun 05, 2024	substituted by a10222
May 30, 2024	ordered to third reading cal.1613 committee discharged and committed to rules
May 22, 2024	referred to investigations and government operations

Votes

- Jun 5, 2024 - Floor Vote
  A10222
  
  59
  
  Aye
  
  0
  
  Nay
  
  1
  
  Absent
  
  2
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 5, 2024
      
      aye (59)
      
      Addabbo Jr.
      
      Ashby
      
      Bailey
      
      Borrello
      
      Breslin
      
      Brisport
      
      Brouk
      
      Canzoneri-Fitzpatrick
      
      Chu
      
      Cleare
      
      Comrie
      
      Cooney
      
      Felder
      
      Fernandez
      
      Gallivan
      
      Gianaris
      
      Gonzalez
      
      Gounardes
      
      Griffo
      
      Harckham
      
      Helming
      
      Hinchey
      
      Hoylman-Sigal
      
      Jackson
      
      Kavanagh
      
      Krueger
      
      Lanza
      
      Liu
      
      Mannion
      
      Martinez
      
      Martins
      
      Mattera
      
      May
      
      Mayer
      
      Murray
      
      Myrie
      
      O'Mara
      
      Oberacker
      
      Ortt
      
      Palumbo
      
      Persaud
      
      Ramos
      
      Rhoads
      
      Rivera
      
      Rolison
      
      Ryan
      
      Salazar
      
      Scarcella-Spanton
      
      Sepúlveda
      
      Serrano
      
      Skoufis
      
      Stavisky
      
      Stec
      
      Stewart-Cousins
      
      Tedisco
      
      Thomas
      
      Webb
      
      Weber
      
      Weik
      
      absent (1)
      
      Sanders Jr.
      
      excused (2)
      
      Parker
      
      Walczyk
  May 30, 2024 - Rules Committee Vote
  S9713
  
  19
  
  Aye
  
  0
  
  Nay
  
  1
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Rules Committee Vote: May 30, 2024
      
      aye (19)
      
      Addabbo Jr.
      
      Bailey
      
      Breslin
      
      Comrie
      
      Fernandez
      
      Gallivan
      
      Gianaris
      
      Griffo
      
      Krueger
      
      Lanza
      
      Liu
      
      Mayer
      
      O'Mara
      
      Ortt
      
      Parker
      
      Sepúlveda
      
      Stec
      
      Stewart-Cousins
      
      Thomas
      
      aye wr (1)
      
      Helming

2023-S9713 (ACTIVE) - Details

See Assembly Version of this Bill:: A10222
Law Section:: Tax Law
Laws Affected:: Amd §2014, Tax L

2023-S9713 (ACTIVE) - Summary

Relates to expanding the list of individuals who may appear on behalf of taxpayers before the division of tax appeals.

2023-S9713 (ACTIVE) - Sponsor Memo

                                 
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.

2023-S9713 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9713
 
                             I N  S E N A T E
 
                               May 22, 2024
                                ___________
 
 Introduced  by  Sen. GOUNARDES -- (at request of the Department of Taxa-
   tion and Finance) -- 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 expanding the list of  indi-
   viduals  who  may appear on behalf of taxpayers before the division of
   tax appeals

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 2014 of the tax law, as added by chapter 282 of the
 laws  of  1986,  subdivision  1 as amended by chapter 157 of the laws of
 1990, is amended to read as follows:
   § 2014. Representation of petitioners. 1. Appearances  in  proceedings
 conducted  by  an  administrative  law  judge  or before the tax appeals
 tribunal may be by the petitioner or A REPRESENTATIVE OF THE  PETITIONER
 WHO  IS  AT  LEAST  EIGHTEEN YEARS OF AGE, OF THE PETITIONER'S CHOOSING,
 INCLUDING, BUT NOT LIMITED TO, the petitioner's spouse OR  OTHER  FAMILY
 MEMBER,  by  an attorney admitted to practice in the courts of record of
 this state, by a certified public accountant licensed in this state,  by
 an  enrolled  agent  enrolled  to  practice  before the internal revenue
 service [or], by a public accountant licensed in this state OR BY A  TAX
 RETURN  PREPARER  REGISTERED  IN THIS STATE.  The tribunal may allow any
 attorney, certified public accountant,  or  licensed  public  accountant
 authorized  to  practice  or  licensed  in any other jurisdiction of the
 United States to appear and represent a petitioner in proceedings before
 the tribunal for a particular  matter.  In  addition,  the  tax  appeals
 tribunal may promulgate rules and regulations to permit a corporation to
 be represented by one of its officers or employees.
   2.  In  proceedings  conducted in the small claims unit, the represen-
 tatives authorized in subdivision one of this  section  may  appear  and
 represent  a  petitioner  [and,  in  addition, the petitioner's child or
 parent or other individual authorized to represent the petitioner for  a
 particular  matter  by the tax appeals tribunal may appear and represent
 the petitioner].
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD14281-01-4
 S. 9713                             2
 
   3. The division of taxation shall be represented  in  all  proceedings
 conducted  pursuant  to  the authority of the division of tax appeals by
 the chief counsel of the division of taxation or [his]  THEIR  represen-
 tatives.
   § 2. This act shall take effect immediately.

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