Sec. 2600-1.1. General

Latest version.

(a) Applicability.
Except as specifically provided in this Part, the provisions of this Part apply to any individual required to be registered as a tax return preparer under section 32 of the Tax Law.
(b) Coordination.
The department may coordinate with Federal, State, and local taxing authorities and professional licensing or other regulatory bodies to exchange information and make disciplinary referrals regarding the conduct of any individual who prepares a substantial portion of a tax return for compensation, irrespective of whether that individual is required to be registered under section 32 of the Tax Law.

                    
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