N.Y. Comp. Codes R. & Regs. tit. 20 § 2398.2

Current through Register Vol. 46, No. 45, November 2, 2024

Section 2398.2 - Consumer bill of rights

(a) The department shall produce and make available to taxpayers and tax preparers an informational publication regarding consumer's rights and laws concerning tax preparers, to be called a Consumer Bill of Rights Regarding Tax Preparers (hereinafter, Consumer Bill of Rights). This publication shall be easily reproducible by photocopy machines.

(b) The publication shall be available on the department's and the Consumer Protection Board's internet websites, and shall contain information including, but not limited to, the following:

(1) postings required by State and Federal laws, such as price posting and postings of qualifications;

(2) explanations of some common services and terminology, such as preparation of short and long Federal forms, refund, electronic filing, express mail, direct deposit, refund anticipation check, refund anticipation loan, quick, instant, rapid, fast, fee, and interest;

(3) basic information on what a tax preparer is and is not required to do for a consumer, such as the preparer's responsibility to sign a return, that a tax preparer may not be required to accompany a consumer to an audit but may have a voluntary policy to accompany consumers to audits;

(4) information a tax preparer is legally required to provide to consumers;

(5) practices in which a tax preparer is legally prohibited from engaging;

(6) information regarding the requirements of section 372 of the General Business Law relating to refund anticipation loans;

(7) the telephone numbers of the department for information and complaints;

(8) any additional information the department deems appropriate regarding consumers' rights and laws concerning tax preparers.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 2398.2