2010 New York Code
TAX - Tax
Article 41 - TAXPAYERS' BILL OF RIGHTS
Part 1 - (3000 - 3012) TAXPAYERS' RIGHTS
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,  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.