2020 saw significant developments, lessons and reminders:

(10) Tax Preparers Can Use Electronic Signatures To File Tax Documents. Although tax preparers are permitted to sign electronically to file returns on behalf of their clients for federal purposes, preparers were previously required to obtain a "wet signature" on an e-file authorization for New York purposes. As a result of a law enacted on Aug. 24, 2020 and immediately effective, preparers are now authorized to accept electronic signatures on e-file authorizations to file tax documents on behalf of their clients (N.Y. Tax Law §177-aa). According to guidance (TSB-M-20(1) C, 2(I), issued Oct. 6, 2020) from the Department of Taxation and Finance (the Department), the Department will not require that any specific technology be used, but the electronic signature process must identify and authenticate the taxpayer. For remote transactions, the preparer must record the name, Social Security number, address, and date of birth of the taxpayer, and verify that the personal information on record is consistent with the information provided through record checks with the applicable agency or institution or through credit bureaus or similar databases.

(9) Adopted Persons Can Finally Access Their Birth Certificates. An adoptee's birth records have been sealed in New York for decades. Whether the original intent was to protect the adoptive parties or guard the confidentiality of the birth mother, after years of intense lobbying, the Clean Bill of Adoptee Rights Law (A5494/S3419) became effective on Jan 15, 2020. Under the new law, adult adoptees can receive their birth certificates. According to Gov. Andrew Cuomo "Where you came from informs who you are, and every New Yorker deserves access to the same birth records—it's a basic human right." Indeed, the legislation itself provides that denial of access to self-identifying data is "a violation of that person's human rights and is contrary to the tenets of government." More than 3,600 adoptees filed applications for their birth certificates within 48 hours of the law's effect. If the adopted person is deceased, the adopted person's descendants or legal representative can obtain a copy of the adopted person's birth certificate.