NY A06097

Establishes an independent Office of the Taxpayer Advocate within the Department of Taxation and Finance, led by a Taxpayer Advocate appointed by the Governor with Senate confirmation for a four-year term.

Taxpayer Advocate must be a New York State resident with expertise in taxation and cannot be removed except by the Governor for cause with an opportunity to be heard.

Office duties include assisting taxpayers with Department problems, identifying systemic issues, proposing administrative and legislative solutions, and promoting taxpayer rights and communications.

Requires the Taxpayer Advocate to submit an annual report by December 31st beginning in 2010 to the Governor, Legislature, and Commissioner detailing at least fifteen serious taxpayer problems, actions taken, and recommendations for administrative and legislative changes.

Office of Taxpayer Advocate operates independently from the Commissioner's direct authority, with the Commissioner unable to appoint, remove, or control personnel or budget decisions for the office.