§ 2-02 Standards of Conduct and Integrity for Representatives and Self-Represented Applicants.
(a) Representatives and self-represented applicants shall observe in good faith the law governing the administrative review of assessments, this title, and forms and instructions.
(b) Representatives and self-represented applicants shall exercise due diligence in:
(1) learning and observing applicable statutes, rules, and instructions governing the disposition of applications before the Tax Commission;
(2) adhering to schedules for appearances;
(3) preparing or assisting in the preparation of, approving, and filing forms, documents, and other papers relating to applications; and
(4) determining whether their oral and written arguments and representations to the Tax Commission are correct.
(c) A representative who knows or has reason to believe that an applicant has made a factual error in or omission from an application or other document submitted to the Tax Commission shall advise the applicant promptly of such error or omission. The representative shall urge the applicant to correct the error and promptly submit the corrected information. If the applicant refuses to do so, the representative shall withdraw from representation regarding the application where continued representation would violate this section or the applicable code or rules of professional conduct prescribed for the representative's profession.
(d) Representatives and self-represented applicants shall not file an application, submit a document, or present testimony or other evidence that is obviously false or that the representative or applicant knows or has reason to believe is false or fraudulent or contains false information.
(e) Representatives and self-represented applicants shall not make any representation or fail to disclose any fact in any situation where such representative or applicant knows or has reason to know such representation or failure to disclose will mislead the Tax Commission.
(f) Representatives and self-represented applicants shall not present a demand or an opinion of fact or law to the Tax Commission at a hearing unless the representative or applicant holds it in good faith and can support it on reasonable grounds.
(g) An application shall not advance a claim unwarranted under existing law, unless supported by a good faith argument for extension, modification or reversal of existing law.
(h) A representative shall not sign an application in the name of the applicant. A representative signing an application pursuant to a written power of attorney must sign in the representative's own name.
(i) Representatives and self-represented applicants shall exercise due diligence in ascertaining and reporting to the Tax Commission transactions concerning the property occurring after an application is filed until the application is determined or an offer (if any) is accepted, whichever occurs later. Such transactions include: (1) any transfer of the property under review; (2) any transfer of an ownership interest in the property; or (3) the execution of a contract to transfer the property.
(j) Representatives and self-represented applicants shall not request hearings on applications which in the exercise of due diligence and good faith they know are ineligible for review pursuant to law or this title.
(k) Representatives and self-represented applicants shall not attempt to initiate conversations or correspondence about particular cases with the hearing officer before or after the hearing. At the hearing, representatives and self-represented applicants shall discuss the scheduled matters only. Representatives and self-represented applicants shall not telephone or write the hearing officer of other employees of the Tax Commission before or after the hearing with additional argument or information. Unless directed by the hearing officer, after the hearing additional material or argument shall not be submitted to supplement an application. After a hearing, correspondence on particular applications, if any, shall be addressed to the Director of Appraisal and Hearings of the Tax Commission.
(l) Upon the request of the Tax Commission, representatives and self-represented applicants shall make inquiry, obtain information, check facts about use, occupancy or physical description of the property under review, or resolve any factual discrepancies arising from an application. If such information is privileged or impossible to furnish, the representative or self-represented applicant can submit, on or before the date such information is due, a written statement explaining why the information cannot be provided.
(m) Before commencing or causing to be commenced assessment review proceedings in court, representatives and self-represented applicants shall confirm that an application for review of the assessment was timely filed at the Tax Commission.
(n) Representatives and self-represented applicants shall not attempt to influence or offer or agree to attempt to influence any hearing officer or employee of the Tax Commission by the use of threats, false accusations, duress or coercion, a promise of advantage, or the bestowing or offer of any gift, favor or thing of value. A representative or self-represented applicant shall report promptly any such acts of which the representative or self-represented applicant is aware to the New York City Department of Investigation.
(o) Representatives before the Tax Commission shall carry on their representation in accordance with the applicable code or rules of professional conduct prescribed for their profession. The Tax Commission may require a representative to furnish a statement, under oath, detailing the circumstances of the representative's engagement regarding an application, subject to limits of any applicable evidentiary privilege.
(p) Representatives shall not engage in contemptuous conduct in practicing before the Tax Commission, including, but not limited to, using abusive language, making false or misleading accusations or statements, either intentionally or negligently, or persistently disregarding Tax Commission rules or written instructions, either intentionally or negligently.
(q) Before a representative may represent an applicant before the Tax Commission, he or she shall register with the Tax Commission. Such registration shall be on a form prescribed by the Tax Commission and shall include an acknowledgement by the representative of his or her agreement to observe Tax Commission rules and instructions in good faith and with due diligence. Such registration shall be renewed annually and updated in accordance with the instructions of the Tax Commission.
(r) The Tax Commission may deny or defer review of an application or withdraw an offer affected by a representative's or applicant's failure to comply with a rule in this title or a written instruction.
(s) After providing the representative with notice and an opportunity to be heard, the Tax Commission may suspend for up to five years from practice before the Tax Commission on all or some applications or may censure any representative who fails to comply with a rule in this section. Upon a determination of probable cause that a representative has failed to comply with a rule in this section, the representative may be temporarily suspended pending a final determination of suspension.
(t) After providing the representative with notice and an opportunity to be heard, the Tax Commission may suspend the representative for up to one year from practice before the Tax Commission on all or some applications or may censure the representative where the representative fails to comply with a written instruction or rule not in this section or to adhere to a schedule for appearance. Upon a determination of probable cause that a representative has failed to comply with a written instruction or rule not in this section or to adhere to a schedule for appearance, the representative may be temporarily suspended pending a final determination of suspension.
(u) The Tax Commission may publish notice and may notify applicants that it has suspended or censured a representative. Such notice may state the basis of the suspension or censure and identify the applicant, property and representative.
(v) For representatives who are attorneys:
(1) the standards of conduct set forth in this section shall apply unless inconsistent with applicable attorney ethical rules;
(2) subdivisions (s) and (t) of this section as such subdivisions relate to the suspension or temporary suspension of a representative shall not apply; and
(3) in appropriate cases, the Tax Commission may report to the governing disciplinary authorities any conduct that violates this title and/or applicable attorney ethical rules.
(w) The Tax Commission may notify the applicant and the applicant's representative of a determination to deny or defer review of an application for a representative's failure to comply with a rule in this title or a written instruction and may publish notice of that determination. A published notice may state the basis of the determination and identify the applicant and property. After providing the representative with notice and an opportunity to be heard, a published notice may identify the representative.
