The “Taxpayer Advocate Bill” that would formalize the existing New York State Office of the Taxpayer Advocate, making it independent of the Tax Commissioner, has now been approved by both the New York State Senate and Assembly, and will be sent to Governor Cuomo for approval. S. 1072-2011 (discussed in the February 2011 issue of MoFo New York Tax Insights). While the bill is strongly supported by many practitioners, professional organizations and business groups, as we went to press it was unclear whether it would be opposed by the Department of Taxation and Finance, which opposed a similar bill in 2009 leading to its veto.