New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IX - Procedural Regulations
Part 2600 - Tax Return Preparer Requirements
Subpart 2600-3 - Standards Of Conduct
Section 2600-3.2 - Best practices
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 2600-3.2
Current through Register Vol. 46, No. 12, March 20, 2024
The best practices set forth in section 2600-4.3(k) of this Part are statements of practices for all tax return preparers to aspire to achieve. A violation of a best practice will not alone constitute an act of misconduct by the preparer sufficient to support a disciplinary action.
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