NY S07225

Amends Tax Law Section 3006 to expand the right of consultation during taxpayer interviews with the Division of Taxation.

Allows taxpayers to request suspension of interviews at any time to consult with an attorney, certified public accountant, enrolled agent, or other authorized representative.

Requires Division of Taxation officers and employees to immediately suspend interviews when a taxpayer requests consultation, regardless of whether questions have already been answered.

Exempts subpoena-initiated interviews that involve examination of witnesses, books, records, or other documents from this consultation requirement.

Takes effect immediately upon enactment.