N.Y. Tax Law Section 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.

Source: Section 3006 — Procedures involving taxpayer interviews, https://www.­nysenate.­gov/legislation/laws/TAX/3006 (updated Oct. 7, 2016; accessed Jul. 20, 2024).

Accessed:
Jul. 20, 2024

Last modified:
Oct. 7, 2016

§ 3006’s source at nysenate​.gov

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