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 2600-3.3 - Forms of discipline

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 2600-3.3

Current through Register Vol. 46, No. 12, March 20, 2024

When there are grounds for discipline under section 2600-3.1 of this Subpart, then, in addition to or in lieu of imposing any penalties or other sanctions that may apply pursuant to law, the commissioner may:

(a) refuse to issue, issue subject to conditions, or suspend or cancel a registration under Tax Law section 32; or

(b) deny the preparer the right to prepare or file, or impose limitations or conditions on the preparer's ability to prepare or file, New York tax returns in the future. Such conditions may include placing the preparer on probation, or ordering the preparer to attend remedial educational classes before being allowed again to prepare or file New York returns.

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