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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter IX. Procedural Regulations |
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Part 2600. Tax Return Preparer Requirements |
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Subpart 2600-4. Duties and Responsibilities of Tax Return Preparers |
Sec. 2600-4.2. Interference
Latest version.
- 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.