The Commissioner of Taxation and Finance may refuse to issue a tax return preparer registration under section 32 of the Tax Law to an applicant, or may issue a registration subject to conditions and limitations, when the commissioner ascertains the existence of any of the following circumstances:

(a) Noncompliance with tax obligations.

The applicant has failed to comply fully with his or her own Federal, State or local tax obligations in a timely fashion, including but not limited to failing to file any required tax return or report, or unreasonably failing to pay or make acceptable arrangements to pay any tax finally due and owing under the Tax Law.

(b) Criminal convictions.

The applicant has been convicted of any Federal or State offense and there is a direct relationship between the criminal offense or offenses for which the applicant was convicted, or the conduct underlying those offenses, and tax return preparation practice; or the issuance of the registration would involve an unreasonable risk to the property, safety or welfare of specific individuals or the general public and the commissioner has given due consideration to the factors set forth in Correction Law, section 753.

(c) Adverse disciplinary actions.

The applicant has, within the preceding five years, been the subject of any adverse finding, settlement imposing compliance terms, or sanction by any Federal, State or local agency or other disciplinary or licensing organization or board in any administrative action in connection with conduct relating to tax return preparation or involving dishonesty or fraud, a violation of trust or of fiduciary obligations, or misuse of confidential information, or the tax return preparer has failed to comply with his or her child support obligations as provided in section 458-b of the Family Court Act, section 244-c of the Domestic Relations Law, or section 3-503 of the General Obligations Law.

(d) Willful violation of the Tax Law.

The applicant has willfully violated, or conspired with or willfully aided or counseled another to violate, any provision of the Tax Law or any regulation promulgated by the commissioner.

(e) Fraud or deceit as a preparer.

The applicant has engaged in fraud or deceit in connection with his or her tax return preparation activities or in connection with his or her application to register as a tax preparer.

(f) Dishonest or unscrupulous behavior.

The applicant has engaged in acts of dishonesty, fraud, deceit or other unscrupulous conduct of such character that the applicant has failed to demonstrate sufficient trustworthiness to be a tax return preparer.

(g) Failure to register or pay registration fee.

The applicant has failed to fully and truthfully complete the registrant application, pay any required registration fee or fully and truthfully respond to any lawful inquiries of the department in connection with that application.

(h) Internal Revenue Service requirements.

The applicant has not satisfied applicable Internal Revenue Service requirements pertaining to tax return preparers.

(i) Continuing education and competency examination requirements.

The applicant has not satisfied Continuing Professional Education (“CPE”) or competency examination requirements applicable to New York State registered tax return preparers.

(j) Minimum age and education requirements.

The applicant is not at least 18 years old or does not have a high school diploma or equivalent (e.g., GED).

(k) Grounds for discipline.

Any of the grounds for discipline under section 2600-3.1 of this Part apply.