N.Y. Tax Law § 3006: Procedures involving taxpayer interviews

§ 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.