(b) Restrictions. The ministry may first limit the requirements of this section to tax preparers of businesses that prepare tax returns (commercial tax preparers) and then impose these requirements on other tax preparers. (b) Limitation Period. Except in the case of counterfeiting or fraud, a notice of proposed discipline against an income tax returner must be issued within five years after the date of the act or omission that formed the basis of the disciplinary action. In case of counterfeiting or fraud, these communications may be issued at any time. (m) Intentional Violation of Law. Deliberately violate or conspire with, or assist or advise others, to violate any provision of the Tax Act or any regulation issued by the Commissioner or any other applicable law or regulation governing the conduct of tax preparers in New York, including, where applicable, the provisions of Section 372 of the General Economic Law relating to the Charter of Consumer Rights with respect to: Tax advisor. (k) Deliberate failure to sign a declaration. Willful failure to sign a tax return prepared by the preparer if the preparer`s signature is required by federal, state, or local tax laws, unless the breach is due to reasonable cause and not wilful negligence. (1) Due Diligence. As part of a return prepared by the tax preparer, the preparer must exercise due diligence: (c) Undesirable disciplinary measures. The applicant has been subject to an adverse finding, regulation with conditions of compliance, or sanction by a federal, state, or local agency, or other disciplinary or licensing agency, or board of directors within the preceding five years as part of an administrative conduct action related to the preparation of the tax return, or dishonesty or fraud, breach of trust or breach of trust or fiduciary duty. or misuse of confidential information, or the tax registrant has failed to comply with his or her maintenance obligations under section 458-b of the Family Court Act, section 244-c of the Family Relations Act, or section 3-503 of the General Obligations Act.

(i) Sign an income tax return or refund claim that the filer knows or ought reasonably to know contains a position that (o) contains false or misleading representations. Intentionally use false or misleading representations to obtain employment, or imply that the creator is in a position to illegally obtain special consideration or action from the Department or any of its officers or collaborators. (a) Applicability. Except as otherwise expressly provided in this Part, the provisions of this Part apply to any individual who is required to be registered as an income tax preparer under section 32 of the Tax Act. (f) Dishonest or unscrupulous conduct. The applicant has committed dishonesty, fraud, deception or other unscrupulous behaviour in such a way that he or she has not demonstrated sufficient reliability to prepare a tax return. (i) the Creator reasonably believes that the Creator will be able to competently and conscientiously represent each relevant Client; (a) Reckless Driving. Reckless conduct is a highly inappropriate act, omission or misrepresentation that represents an extreme departure from the standard of care that a tax preparer should observe in the circumstances.

A pattern of behavior is a factor that is taken into account in determining whether a creator acted knowingly, recklessly, or through gross incompetence. (a) Knowledge of Customer`s omission. A tax preparer who, after being engaged by a client in relation to a matter administered by the department, knows that the client has not complied with the tax laws of the United States or a state or local government, or has made an error or omission in a return, document, affidavit, or any other form filed or executed by Customer under the tax laws of the United States or any state or local government shall promptly notify Customer of any such non-compliance, error or omission.