NY A02966

Creates an Office of the Taxpayer Advocate within the Department of Taxation and Finance, headed by a Commissioner appointed by the Governor who reports directly to the Tax Commissioner and must be a New York resident with taxation expertise.

Grants the Office authority to assist taxpayers in resolving disputes with the Department, identify problem areas, propose administrative and legislative solutions, and preserve taxpayer rights.

Requires the Commissioner to submit an annual report by December 31st to the Governor, Senate President, Assembly Speaker, and Tax Commissioner detailing at least 15 serious taxpayer problems, actions taken, and recommendations for administrative and legislative changes.

Authorizes the Commissioner to issue Taxpayer Assistance Orders that suspend or stay Department enforcement actions when taxpayers face significant hardship, with authority to release levied property and pause collection activities until issues are resolved.

Establishes that the Office operates independently from the Tax Commissioner's authority, with separate budget authority and protection from the Commissioner's appointment or removal powers; Section 3015 takes effect April 1st following enactment.