§ 32. Registration of tax return preparers. (a) For purposes of this\nsection, the following terms have the specified meanings:\n (1) "Attorney" means an attorney admitted to practice law in New York\nstate or one or more of the other states or jurisdictions of the United\nStates.\n (2) "Certified public accountant" means an accountant licensed\npursuant to section seventy-four hundred four of the education law or a\nsimilar law of one or more of the other states or jurisdictions of the\nUnited States.\n (3) "Commercial tax return preparer" means a tax return preparer who:\n (A) prepared ten or more returns for compensation in the preceding\ncalendar year and will prepare at least one return for compensation\nduring the current calendar year; or (B) prepared fewer than ten returns\nin the preceding calendar year but will prepare ten or more returns for\nthe current calendar year.\n (4) "Commercial tax return preparation business" means an entity that\nemploys individuals who prepare tax returns and that meets the\nthresholds described in paragraph three of this subdivision.\n (5) "Creditor" means any person who makes a refund anticipation loan\nor who takes an assignment of a refund anticipation loan.\n (6) "Facilitator" means a person who individually or in conjunction or\ncooperation with another person: (a) solicits the execution of,\nprocesses, receives, or accepts an application or agreement for a refund\nanticipation loan or refund anticipation check, (b) serves or collects\nupon a refund anticipation loan or refund anticipation check; or (c) in\nany other manner facilitates the making of a refund anticipation loan or\nrefund anticipation check. This term excludes any employees of a\nfacilitator who provide only clerical or other comparable support\nservices to such facilitator.\n (7) "Electronic" means computer technology.\n (8) "Enrolled agent" means an agent enrolled to practice before the\ninternal revenue service pursuant to section 10.4 of subpart A of part\nten of title thirty-one of the code of federal regulations.\n (9) "Public accountant" means an accountant licensed pursuant to\nsection seventy-four hundred five of the education law or a similar law\nof one or more of the other states or jurisdictions of the United\nStates.\n (10) "Refund anticipation check" means a check, stored value card, or\nother payment mechanism which: (a) represents the proceeds of a tax\nrefund; (b) was issued by a depository institution or other person that\nreceived a direct deposit of the tax refund or tax credits; and (c) a\nfee or other consideration is paid for such payment mechanism.\n (11) "Refund anticipation loan" means a loan that is secured by or\nthat the creditor arranges to be repaid directly or indirectly from the\nproceeds of an income tax refund or tax credits. A refund anticipation\nloan also includes any sale, assignment, or purchase of tax refund at a\ndiscount or for a fee, whether or not the amount is required to be\nrepaid to the buyer or assignee if the internal revenue service or the\ndepartment denies or reduces the amount of the tax refund.\n (12) "Return" means a return or report relating to a tax administered\nby the commissioner.\n (13) "Tax" means any tax, fee, special assessment or other imposition\nadministered by the commissioner.\n (14) "Tax return preparer" means an individual who prepares a\nsubstantial portion of any return for compensation. Employees of a tax\nreturn preparer or a commercial tax return preparation business who\nprepare returns for clients of that preparer or preparation business, as\napplicable, and partners who prepare returns for clients of a\npartnership engaged in a commercial tax return preparation business, are\nall "tax return preparers" for purposes of this section. Excluded from\nthe definition of "tax return preparer" are attorneys, public\naccountants, enrolled agents, and certified public accountants, and\nemployees of an attorney, public accountant, e
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