Statutes, codes, and regulations
New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCEChapter IX - Procedural RegulationsPart 2600 - Tax Return Preparer Requirements
Subpart 2600-1 - Introduction
Section 2600-1.1 - General

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 2600-1.1

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Current through Register Vol. 46, No. 45, November 2, 2024
Section 2600-1.1 - General
(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.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 2600-1.1