Tax Law, §§ 653, 658(g)

An individual who is an income tax return preparer (see section 158.12[d][1] of this Title), with respect to a New York State income tax return or a claim for refund, must sign such return or such claim for refund in accordance with the provisions of section 158.12 of this Title and forms, instructions, or other appropriate guidance of the Department of Taxation and Finance.