§ 80 — Petition to director of finance

New York § 80

• Jurisdiction: New York
• Law GCM: General City Model 772/66
• Part 6: (corporate Tax Procedure and Administration)

Text

§ 80. Petition to director of finance. 1. General. The form of a\npetition to the director of finance, and further proceedings before the\ndirector of finance in any case initiated by the filing of a petition,\nshall be governed by such rules as the director of finance shall\nprescribe. No petition shall be denied in whole or in part without\nopportunity for a hearing on reasonable prior notice. Such hearing shall\nbe conducted by the director of finance, or by a hearing officer\ndesignated by the director of finance to take evidence and report to the\ndirector of finance. The director of finance shall decide the case as\nquickly as practicable. Notice of decision shall be mailed promptly to\nthe taxpayer by certified or registered mail at its last known address,\nand such notice shall set forth the director's findings of fact and a\nbrief statement of the grounds of decision in each case decided in whole\nor in part adversely to the taxpayer.\n 2. Petition for redetermination of a deficiency.--Within ninety days,\nor one hundred fifty days if the notice is addressed to a taxpayer whose\nlast known address is outside of the United States, after the mailing of\nthe notice of deficiency authorized by section seventy-two, the taxpayer\nmay file a petition with the commissioner of finance for a\nredetermination of the deficiency. Such petition may also assert a claim\nfor refund for the same taxable year or years, subject to the\nlimitations of subdivision seven of section seventy-eight. For special\nrestriction where the notice of deficiency relates to a proposed\nassessment made as a result of (a) a net operating loss carryback, (b)\nan increase or decrease in federal taxable income or federal tax, or (c)\na federal change or correction or renegotiation, or computation or\nrecomputation of tax, which is treated in the same manner as if it were\na deficiency for federal income tax purposes, see paragraph (g) of\nsubdivision three of section seventy-four.\n 3. Petition for refund.--A taxpayer may file a petition with the\ndirector of finance for the amounts asserted in a claim for refund if--\n (a) the taxpayer has filed a timely claim for refund with the director\nof finance,\n (b) the taxpayer has not previously filed with the director of finance\na timely petition under subdivision two for the same taxable year unless\nthe petition under this subdivision relates to a separate claim for\ncredit or refund properly filed under subdivision six of section\nseventy-eight, and\n (c) either (1) six months have expired since the claim was filed, or\n(2) the director of finance has mailed to the taxpayer, by registered or\ncertified mail, a notice of disallowance of such claim in whole or in\npart.\n No petition under this subsection shall be filed more than two years\nafter the date of mailing of a notice of disallowance, unless prior to\nthe expiration of such two year period it has been extended by written\nagreement between the taxpayer and the director of finance. If a\ntaxpayer files a written waiver of the requirement that he be mailed a\nnotice of disallowance, the two year period prescribed by this\nsubdivision for filing a petition for refund shall begin on the date\nsuch waiver is filed.\n 4. Assertion of deficiency after filing petition.--\n (a) Petition for redetermination of deficiency.--If a taxpayer files\nwith the director of finance a petition for redetermination of a\ndeficiency, the director of finance shall have power to determine a\ngreater deficiency then asserted in the notice of deficiency and to\ndetermine if there should be assessed any addition to tax or penalty\nprovided in section seventy-six, if claim therefor is asserted at or\nbefore the hearing under rules of the director of finance.\n (b) Petition for refund.--If the taxpayer files with the director of\nfinance a petition for credit or refund for a taxable year, the director\nof finance may\n (1) determine a deficiency for such year as to any amount of\ndeficiency asserted at or before the hearing under rules of the director\nof finance and within the period in which an assessment would be timely\nunder section seventy-four, or\n (2) deny so much of the amount for which credit or refund is sought in\nthe petition, as is offset by other issues pertaining to the same\ntaxable year which are asserted at or before the hearing under rules of\nthe director of finance.\n (c) Opportunity to respond.--A taxpayer shall be given a reasonable\nopportunity to respond to any matters asserted by the director of\nfinance under this subdivision.\n (d) Restriction on further notices of deficiency.--If the taxpayer\nfiles a petition with the commissioner of finance under this section, no\nnotice of deficiency under section seventy-two may thereafter be issued\nby the commissioner of finance for the same taxable year, except in case\nof fraud or with respect to an increase or decrease in federal taxable\nincome or federal tax or a federal change or correction or\nrenegotiation, or computation or recomputation of tax, which is treated\nin the same manner as if it were a deficiency for federal income tax\npurposes, required to be reported under part two or part three of this\ntitle or with respect to a state change or correction of sales and\ncompensating use tax liability required to be reported under part two of\nthis title.\n 5. Burden of proof.--In any case before the director of finance under\nthis part, the burden of proof shall be upon the petitioner except for\nthe following issues, as to which the burden of proof shall be upon the\ndirector of finance:\n (a) whether the petitioner has been guilty of fraud with intent to\nevade tax;\n (b) whether the petitioner is liable as the transferee of property of\na taxpayer, but not to show that the taxpayer was liable for the tax;\nand\n (c) whether the petitioner is liable for any increase in a deficiency\nwhere such increase is asserted initially after a notice of deficiency\nwas mailed and a petition under this section filed, unless such increase\nin deficiency is the result of an increase or decrease in federal\ntaxable income or federal tax or a federal change or correction or\nrenegotiation, or computation or recomputation of tax, which is treated\nin the same manner as if it were a deficiency for federal income tax\npurposes, required to be reported under part two or part three of this\ntitle, and of which increase, decrease, change or correction or\nrenegotiation, or computation or recomputation, the commissioner of\nfinance had no notice at the time he mailed the notice of deficiency or\nunless such increase in deficiency is the result of a change or\ncorrection of sales and compensating use tax liability required to be\nreported under part two of this title, and of which change or correction\nthe commissionr of finance had no notice at the time he mailed the\nnotice of deficiency.\n 6. Evidence of related federal or state determination.--Evidence of a\nfederal or state determination relating to issues raised in a case\nbefore the director of finance under this section shall be admissible,\nunder rules established by the director of finance.\n 7. Jurisdiction over other years.--The director of finance shall\nconsider such facts with relation to the taxes for other years as may be\nnecessary correctly to determine the tax for the taxable year, but in so\ndoing shall have no jurisdiction to determine whether or not the tax for\nany other year has been overpaid or underpaid.\n