20 CRR-NY 2398.2NY-CRR
20 CRR-NY 2398.2
20 CRR-NY 2398.2
2398.2 Consumer billof rights.
(a) The department shallproduce and make available to taxpayers and tax preparers an informationalpublication regarding consumer's rights and laws concerning tax preparers,to be called a Consumer Bill of Rights Regarding Tax Preparers (hereinafter, Consumer Bill of Rights). This publication shall beeasily reproducible by photocopy machines.
(b) The publicationshall be available on the department's and the Consumer ProtectionBoard's internet websites, and shall contain information including,but not limited to, the following:
(1) postings requiredby State and Federal laws, such as price posting and postings of qualifications;
(2) explanations of somecommon services and terminology, such as preparation of short andlong Federal forms, refund, electronic filing, express mail, directdeposit, refund anticipation check, refund anticipation loan, quick,instant, rapid, fast, fee, and interest;
(3) basic informationon what a tax preparer is and is not required to do for a consumer,such as the preparer's responsibility to sign a return, that a taxpreparer may not be required to accompany a consumer to an audit butmay have a voluntary policy to accompany consumers to audits;
(4) information a taxpreparer is legally required to provide to consumers;
(5) practices in whicha tax preparer is legally prohibited from engaging;
(6) information regardingthe requirements of section 372 of the General Business Law relatingto refund anticipation loans;
(7) the telephone numbersof the department for information and complaints;
(8) any additional informationthe department deems appropriate regarding consumers' rights and lawsconcerning tax preparers.
20 CRR-NY 2398.2
Current through September 30, 2022
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IMPORTANT NOTE REGARDING CONTENT CURRENCY: The "Current through" date indicated immediately above is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Administrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of NYS Rules.