US Laws, Codes, Statutes & Cases

 
    §  11-529 Petition to tax appeals tribunal. (a) General. The form of a
  petition to the tax appeals tribunal, and further proceedings before the
  tax appeals tribunal in any case initiated by the filing of a  petition,
  shall  be  governed  by  such  rules  as  the tax appeals tribunal shall
  prescribe. No petition shall be denied  in  whole  or  in  part  without
  opportunity  for  a hearing on reasonable prior notice. Such hearing and
  any appeal to the tribunal sitting en banc from the decision rendered in
  such hearing shall be  conducted  in  the  manner  and  subject  to  the
  requirements prescribed by the tax appeals tribunal pursuant to sections
  one  hundred sixty-eight through one hundred seventy-two of the charter.
  A decision of the tax appeals tribunal shall  be  rendered,  and  notice
  thereof  shall  be  given, in the manner provided by section one hundred
  seventy-one of the charter.
    (b) Petition for redetermination of a deficiency. Within ninety  days,
  or one hundred fifty days if the notice is addressed to a person outside
  of  the  United  States,  after  the mailing of the notice of deficiency
  authorized by section 11-521 of this chapter, or if the commissioner  of
  finance  has  established  a  conciliation procedure pursuant to section
  11-124 of the  code  and  the  taxpayer  has  requested  a  conciliation
  conference  in accordance therewith, within ninety days from the mailing
  of  the  conciliation  decision  or  the  date  of  the   commissioner's
  confirmation  of  the discontinuance of the conciliation proceeding, the
  taxpayer may file a  petition  with  the  tax  appeals  tribunal  for  a
  redetermination of the deficiency. Such petition may also assert a claim
  for  refund  for  the  same  taxable  year  or  years,  subject  to  the
  limitations of subdivision (g) of section 11-527 of this chapter.
    (c) Petition for refund. A taxpayer may file a petition with  the  tax
  appeals tribunal for the amounts asserted in a claim for refund if:
    (1)  the  taxpayer  has  filed  a  timely  claim  for  refund with the
  commissioner of finance,
    (2) the taxpayer  has  not  previously  filed  with  the  tax  appeals
  tribunal a timely petition under subdivision (b) of this section for the
  same  taxable year unless the petition under this subdivision relates to
  a separate claim for credit or refund properly filed  under  subdivision
  (f) of section 11-527 of this chapter, and
    (3)  either: (A) six months have expired since the claim was filed, or
  (B)  the  commissioner  of  finance  has  mailed  to  the  taxpayer,  by
  registered  or certified mail, a notice of disallowance of such claim in
  whole or in part. No petition under this subdivision shall be filed more
  than two years after the date of mailing of a  notice  of  disallowance,
  unless  prior  to  the  expiration  of  such two year period it has been
  extended by written agreement between the taxpayer and the  commissioner
  of finance. If a taxpayer files a written waiver of the requirement that
  he  or  she  be  mailed  a  notice  of disallowance, the two year period
  prescribed by this subdivision for filing a petition  for  refund  shall
  begin on the date such waiver is filed.
    (4)  If  the  commissioner  of  finance has established a conciliation
  procedure pursuant to section 11-124 of the  code,  a  taxpayer  who  is
  eligible  to  file  a  petition for refund with the tax appeals tribunal
  pursuant to this subdivision may request a conciliation conference prior
  to filing such petition, provided the request is made  within  the  time
  prescribed  for  filing  the  petition. Notwithstanding anything in this
  subdivision  to  the  contrary,  if  the  taxpayer   has   requested   a
  conciliation  conference  in  accordance  with the procedure established
  pursuant to section 11-124 of the code, a petition  for  refund  may  be
  filed  no  later  than  ninety days from the mailing of the conciliation
  decision  or  the  date  of  the  commissioner's  confirmation  of   the
  discontinuance of the conciliation proceeding.

    (d)  Assertion  of  deficiency after filing petition. (1) Petition for
  redetermination of deficiency. If a taxpayer files with the tax  appeals
  tribunal a petition for redetermination of a deficiency, the tax appeals
  tribunal  shall  have  power  to  determine  a  greater  deficiency than
  asserted in the notice of deficiency and to determine if there should be
  assessed  any  addition  to tax or penalty provided in section 11-525 of
  this chapter, if claim therefor is asserted at  or  before  the  hearing
  under the rules of the tax appeals tribunal.
    (2)  Petition  for  refund. If the taxpayer files with the tax appeals
  tribunal a petition for credit or refund for a  taxable  year,  the  tax
  appeals tribunal may:
    (A)  determine  a  deficiency  for  such  year  as  to  any  amount of
  deficiency asserted at or before the hearing  under  rules  of  the  tax
  appeals  tribunal, and within the period in which an assessment would be
  timely under section 11-523 of this chapter, or
    (B) deny so much of the amount for which credit or refund is sought in
  the petition, as is offset  by  other  issues  pertaining  to  the  same
  taxable  year which are asserted at or before the hearing under rules of
  the tax appeals tribunal.
    (3) Opportunity to respond. A taxpayer shall  be  given  a  reasonable
  opportunity  to  respond  to any matters asserted by the commissioner of
  finance under this subdivision.
    (4) Restriction on further notices  of  deficiency.  If  the  taxpayer
  files  a  petition  with the tax appeals tribunal under this section, no
  notice of deficiency under section 11-521 of this chapter may thereafter
  be issued by the commissioner of finance  for  the  same  taxable  year,
  except  in  case  of  fraud or with respect to a change or correction in
  federal or New York state taxable income required to be  reported  under
  section  11-519  of  this  chapter  or with respect to a state change or
  correction of sales and compensating use tax liability  to  be  reported
  under section 11-519.1 of this chapter.
    (e) Burden of proof. In any case before the tax appeals tribunal under
  this  chapter,  the  burden of proof shall be upon the petitioner except
  for the following issues, as to which the burden of proof shall be  upon
  the commissioner of finance:
    (1)  whether  the  petitioner  has been guilty of fraud with intent to
  evade tax;
    (2) whether the petitioner is liable as the transferee of property  of
  a taxpayer, but not to show that the taxpayer was liable for the tax;
    (3)  whether the petitioner is liable for any increase in a deficiency
  where such increase is asserted initially after a notice  of  deficiency
  was mailed and a petition under this section filed, unless such increase
  in  deficiency is the result of a change or correction of federal or New
  York state taxable income required to be reported under  section  11-519
  of  this  chapter, and of which change or correction the commissioner of
  finance had no notice at the  time  he  or  she  mailed  the  notice  of
  deficiency  or  unless  such  increase  in deficiency is the result of a
  change or  correction  of  sales  and  compensating  use  tax  liability
  required  to  be reported under section 11-519.1 of this chapter, and of
  which change or correction the commissioner of finance had no notice  at
  the time he or she mailed the notice of deficiency; and
    (4)  whether  any person is liable for a penalty under subdivision (k)
  of section 11-525.
    (f) Evidence of related federal or state determination. Evidence of  a
  federal  or  state  determination  relating  to  issues raised in a case
  before the tax appeals tribunal under this section shall be  admissible,
  under rules established by the tax appeals tribunal.

    (g)  Jurisdiction  over  other  years.  The tax appeals tribunal shall
  consider such facts with relation to the taxes for other years as may be
  necessary correctly to determine the tax for the taxable year, but in so
  doing shall have no jurisdiction to determine whether or not the tax for
  any other year has been overpaid or underpaid.