Governor Andrew Cuomo has vetoed the “Taxpayer Advocate” bill (S. 1072-2011) that would have made the existing Office of the New York State Taxpayer Advocate independent of the Tax Commissioner (discussed in the February and July 2011 issues of New York Tax Insights), comparable to the independent federal Taxpayer Advocate. Veto Message No. 70, Sept. 23, 2011. Governor Cuomo stated in his veto message to the Senate: “Given that [the existing Taxpayer Advocate office] has proven to be effective and successful, it seems unnecessary to create a new version of the same program.” The Governor cited the need for fiscal austerity, control over costs and government efficiency as reasons for his veto.