N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 2600-4.1

Current through Register Vol. 46, No. 45, November 2, 2024

Section 2600-4.1 - Information to be furnished to the department

(a) Available records. A tax return preparer must, upon a proper and lawful request by a duly authorized officer or employee of the department, promptly submit records or information in any matter before the department related to a return prepared by the preparer unless the preparer believes in good faith and on reasonable grounds that the records or information are privileged or otherwise not subject to compulsory production pursuant to subpoena.

(b) Unavailable records. Where the requested records or information are not in the possession of, or subject to the control of, the tax return preparer or the preparer's client, the preparer must promptly notify the requesting officer or employee and the preparer must provide any information that the preparer has regarding the identity of any person who the preparer believes may have possession or control of the requested records or information. The preparer must make reasonable inquiry of his or her client regarding the identity of any person who may have possession or control of the requested records or information, but the preparer is not required to make inquiry of any other person or independently verify any information provided by the preparer's client regarding the identity of such persons.