N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 2600-3.1

Current through Register Vol. 46, No. 50, December 11, 2024

Section 2600-3.1 - Grounds for discipline of tax return preparers

Grounds for discipline exist when the commissioner determines that a tax return preparer has been shown:

(a) to be incompetent or disreputable within the meaning of Subpart 2600-5 of this Part;

(b) to have willfully, recklessly or with gross incompetence failed to comply with any section of this Part governing the conduct of tax return preparers or any other applicable regulation or statute governing the conduct of individuals who prepare New York tax returns; or

(c) with intent to defraud, to have willfully and knowingly misled or threatened a client or prospective client.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 2600-3.1