Statutes, codes, and regulations
New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCEChapter IX - Procedural RegulationsPart 2600 - Tax Return Preparer Requirements
Subpart 2600-4 - Duties And Responsibilities Of Tax Return Preparers
Section 2600-4.2 - Interference

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 2600-4.2

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Current through Register Vol. 46, No. 50, December 11, 2024
Section 2600-4.2 - Interference

A tax return preparer may not interfere, or attempt to interfere, with any proper and lawful effort by the department, its officers or employees, to obtain any record or information in connection with a return prepared by the tax return preparer unless the preparer believes in good faith and on reasonable grounds that the record or information is privileged or not otherwise subject to compulsory production by subpoena.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 2600-4.2