N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 2600-6.2

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

Section 2600-6.2 - Notification of cancellation, suspension, refusal to register, or other disciplinary action

(a) Issuance of notice. A notice of proposed cancellation or suspension of registration, a notice of proposed refusal to register, or a notice of other disciplinary action imposed on a tax return preparer under this Part will be sent electronically to the tax return preparer's online services account. For a tax return preparer who does not have an online services account, the notice may be sent by certified or registered mail to the tax return preparer at his or her last known address reflected on the application for registration as a tax return preparer or, if no application is on file, then to the last known address the department is able to locate for the tax return preparer. The notification will outline the basis for disciplinary action and inform the recipient that such action may be protested through a hearing process and that a petition for such protest must be filed within a specified number of days after the date of the notice, in keeping with article 40 of the Tax Law. Where a timely petition for a hearing to protest a proposed disciplinary action is made, a hearing will be scheduled and conducted in accordance with the Tax Appeals Tribunal's procedures.

(b) Statute of limitations. Unless acts involving falsity or fraud are at issue, a notice of proposed disciplinary action against a tax return preparer must be issued within five years from the date of the act or omission which formed the basis for such disciplinary action. Where acts involving falsity or fraud are at issue, such notices may be issued at any time.