Tax Law, § 653(a)

When by reason of illness, absence, minority, nonresidence or otherwise, the person required to make or file any New York State income tax return, statement or other document is unable to do so, such return, statement or other document may be made and signed by an agent, or by a guardian or other person charged with the care of the person or property of such taxpayer. When a New York State income tax return, statement or other document is made and signed by an agent, such agent assumes responsibility for making and signing such return, statement or other document, and incurs liability for the penalties provided for erroneous, false or fraudulent New York State income tax returns, statements or other documents.