N.Y. Tax Law Section 1833
Tax preparer registration


A commercial tax return preparer, as defined by paragraph three of subdivision (a) of § 32 (Registration of tax return preparers)section thirty-two of this chapter, who willfully and with the intent to evade the requirements of § 32 (Registration of tax return preparers)section thirty-two of this chapter, fails to sign his or her name to any tax return that requires a signature or fails to register as required by such section thirty-two, will be guilty of a class A misdemeanor.

Source: Section 1833 — Tax preparer registration, https://www.­nysenate.­gov/legislation/laws/TAX/1833 (updated Sep. 22, 2014; accessed Dec. 21, 2024).

Accessed:
Dec. 21, 2024

Last modified:
Sep. 22, 2014

§ 1833’s source at nysenate​.gov

Link Style