SALT Report 1914 – The New York Department of Taxation and Finance announced the implementation of E-ZRep which allows tax professionals to conduct business with the Department on behalf of a client. Once a client has submitted the Tax Information Access and Transaction Authorization Form – TR-2000 to their tax professional, the tax professional will have the authority to receive and access their client’s tax information and perform a list of transactions through Online Services, such as:
- Access and receive confidential information about their clients’ business or individual tax matters,
- Speak to a tax department representative directly on behalf of a client and receive confidential taxpayer information related to filings, assessments, and notices, and
- Conduct client transactions through a Tax Professional Online Services account
E-ZRep allows the Client to limit their tax professional’s authorization to specific tax types, however, the Client can’t limit the authorization to specific tax filing periods. Therefore, if a Client provides authorization for sales tax, the tax professional will have access to the sales tax information for all filing periods.
Further, E-ZRep differs from a power of attorney in that tax professionals will be unable to impose limitations for tax periods, tax types, and tax matters on behalf of their client.
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