2006 New York Code - Petition To Tax Appeals Tribunal.

 
    §  11-680  Petition to tax appeals tribunal. 1. 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.
    2. Petition for redetermination of a deficiency. Within  ninety  days,
  or one hundred fifty days if the notice is addressed to a taxpayer whose
  last known address is outside of the United States, after the mailing of
  the   notice   of  deficiency  authorized  by  section  11-672  of  this
  subchapter,  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,  after  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  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
  seven  of  section  11-678  of  this subchapter. For special restriction
  where the notice of deficiency relates to a proposed assessment made  as
  a result of: (a) a net operating loss carry back or a capital loss carry
  back,  (b)  an increase or decrease in federal or New York state taxable
  income or other basis of tax or federal or New York state tax, or (c)  a
  federal  or  New  York  state  change or correction or renegotiation, or
  computation or recomputation of tax, which is treated in the same manner
  as if it were a deficiency for federal or  New  York  state  income  tax
  purposes,  see  paragraph  (g) of subdivision three of section 11-674 of
  this subchapter.
    3. Petition for refund. A taxpayer may file a petition  with  the  tax
  appeals tribunal for the amounts asserted in a claim for refund if:
    (a)  the  taxpayer  has  filed  a  timely  claim  for  refund with the
  commissioner of finance,
    (b) the taxpayer  has  not  previously  filed  with  the  tax  appeals
  tribunal  a  timely  petition under subdivision two for the same taxable
  year unless the petition under this subdivision relates  to  a  separate
  claim  for  credit  or  refund  properly  filed under subdivision six of
  section 11-678 of this subchapter, and
    (c) either: (1) six months have expired since the claim was filed,  or
  (2)  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 the taxpayer 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.


    (d) If the commissioner of  finance  has  established  a  conciliation
  procedure  pursuant  to  section 11-124 of the code, a taxpayer which 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.
    4. Assertion of deficiency after filing petition.
    (a) 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  11-676  of  this subchapter, if claim therefor is
  asserted at or before  the  hearing  under  rules  of  the  tax  appeals
  tribunal.
    (b)  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:
    (1)  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 11-674 of this subchapter, or
    (2) 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.
    (c) 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.
    (d) 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  11-672  of  this  subchapter  may
  thereafter be issued by the commissioner of finance for the same taxable
  year, except in case of fraud or with respect to an increase or decrease
  in federal or New York state taxable income, alternative minimum taxable
  income  or  other  basis  of  tax  or federal or New York state tax or a
  federal or New York state change  or  correction  or  renegotiation,  or
  computation or recomputation of tax, which is treated in the same manner
  as  if  it  were  a  deficiency for federal or New York state income tax
  purposes, required to be reported under subchapter two or three of  this
  chapter  or  with  respect  to a state change or correction of sales and
  compensating use tax liability required to be reported under  subchapter
  two of this chapter.
    5.  Burden of proof. In any case before the tax appeals tribunal under
  this subchapter, 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:
    (a)  whether  the  petitioner  has been guilty of fraud with intent to
  evade tax;
    (b) 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;


    (c)  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 an increase or decrease in federal or New
  York  state  taxable income, alternative minimum taxable income or other
  basis of tax or federal or New York state tax or a federal or  New  York
  state   change   or  correction  or  renegotiation,  or  computation  or
  recomputation of tax, which is treated in the same manner as if it  were
  a deficiency for federal or New York state income tax purposes, required
  to  be  reported  under  subchapter two or three of this chapter, and of
  which increase, decrease, change  or  correction  or  renegotiation,  or
  computation  or recomputation, 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
  subchapter  two  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
    (d)  whether  any  person  is  liable  for a penalty under subdivision
  twelve of section 11-676.
    6. 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.
    7.  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.