N.Y. Comp. Codes R. & Regs. tit. 20 § 3000.3

Current through Register Vol. 46, No. 50, December 11, 2024

Section 3000.3 - Commencement of proceedings

(a) General. All proceedings in the division of tax appeals must be commenced by the filing of a petition. A form of petition and the rules of practice are available from the division of tax appeals and the division of taxation upon written request. The petition and two conformed copies shall be typewritten, if possible, and shall include all of the information required in subdivision (b) of this section.

(b) Form of petition. The petition shall contain:

(1) the name, address and telephone number of the petitioner;

(2) the name, address and telephone number of the petitioner's representative, if any;

(3) the division, bureau or unit of the department which sent the statutory notice, the date of the notice, the tax article involved, and the nature of the tax;

(4) if applicable the taxable years or periods involved and the amount of tax in controversy;

(5) separately numbered paragraphs stating, in clear and concise terms, each and every error which the petitioner alleges has been made by the division, bureau or unit (e.g., in issuing a notice of deficiency or in denying a refund application), together with a statement of the facts upon which the petitioner relies to establish each said error;

(6) the relief sought by the petitioner;

(7) the signature of the petitioner or the petitioner's representative beneath a statement that the petition is made with knowledge that a willfully false representation is a misdemeanor punishable under section 210.45 of the Penal Law;

(8) for the sole purpose of establishing the timeliness of the petition, a legible copy of the order of the conciliation conferee if issued; if no such order was previously issued, a legible copy of any other statutory notice being protested;

(9) the original or a legible copy of the power of attorney; and

(10) an identifying number or numbers as prescribed by the Commissioner of Taxation and Finance in the form of social security numbers, employer identification numbers or other numeric designations suitable for proper identification of the petitioner, which numbers shall be used by the Division of Tax Appeals for administration purposes only. The provisions of section 152.1(c) of this Title, where not in conflict with this Part, are applicable to this paragraph.

(c) Filing of petition. The petition must be filed within the time limitations prescribed by the applicable statutory sections, and there can be no extension of those time limitations. The petition should be filed, along with the two conformed copies, with the supervising administrative law judge either in person at the offices in Albany or by mail addressed to:

Supervising Administrative Law Judge

State of New York

Division of Tax Appeals

Agency Building 1

Empire State Plaza

Albany, New York 12223

Where the supervising administrative law judge determines that the petition is in proper form, he or she will immediately forward it to the office of counsel for preparation of the answer. The time within which the office of counsel must answer the petition shall start to run from the date the supervising administrative law judge acknowledges receipt of a petition in proper form.

(d) Failure to correct.

(1) Where the petition filed by a petitioner is not in the form required by this section, the supervising administrative law judge shall promptly return it to the petitioner, together with a statement indicating the requirements with which the petition does not comply, and extend to the petitioner an additional 30 days within which to file a corrected petition with the supervising administrative law judge. The supervising administrative law judge shall then forward the corrected petition to the office of counsel pursuant to subdivision (c) of this section. For purposes of the time limitations, a corrected petition is deemed to have been filed at the time the original petition was filed.

(2) Where the petitioner fails to serve a corrected petition within the time prescribed in paragraph (1) of this subdivision, a supervising administrative law judge will issue a determination dismissing the petition.

(e) Reference to conciliation and mediation. Where a conciliation conference has not been conducted, and it appears that the petitioner intended to file a request for a conciliation conference or that a conciliation conference would serve a useful purpose, the Division of Tax Appeals may, at the request of the petitioner and with the consent of the office of counsel, suspend action on the petition and refer the matter to the Bureau of Conciliation and Mediation Services (see Part 4000 of this Title).

(f) DTA number. Upon receipt of a petition by the Division of Tax Appeals, the case will be assigned a DTA number and the parties will be notified thereof. The DTA number shall be placed by the parties on all papers thereafter filed in the case and shall be referred to in all correspondence with the Division of Tax Appeals.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 3000.3

Amended New York State Register February 7, 2018/Volume XL, Issue 06, eff. 2/7/2018