N.Y. Comp. Codes R. & Regs. tit. 20 § 4000.3

Current through Register Vol. 46, No. 45, November 2, 2024

Section 4000.3 - Request for conciliation conference

(a) Filing of request.

(1) Any person who has received a statutory notice may request a conciliation conference using the form prescribed by the department or by filing a written request with the Bureau of Conciliation and Mediation Services, either in person at the offices in Albany or by mail addressed to:

Bureau of Conciliation and Mediation Services

Department of Taxation and Finance

Building 9

W. A. Harriman Campus

Albany, NY 12227

(2) A request for a conciliation conference regarding the denial of an application for a license, permit or registration, or the cancellation, suspension or revocation of a license, permit or registration, shall be addressed to the director of the Bureau of Conciliation and Mediation Services.

(3) Requests should be typewritten, if possible, and should include the information set forth in paragraph (b)(1) of this section. Because the conciliation conference provides an informal and inexpensive way to resolve controversies without the need for a hearing, it is strongly recommended that a request for a conciliation conference be filed prior to the filing of a petition with the Division of Tax Appeals.

(4) In addition to the methods prescribed in paragraph (1) of this subdivision, a person who has received a statutory notice may request a conciliation conference with the Bureau of Conciliation and Mediation Services in any other manner as prescribed by the department.

(b) Form of request.

(1) The request should contain:

(i) the name and address of the requester;

(ii) the name and address of the requester's representative, if any;

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

(iv) the action or actions of the operating division or bureau which are being protested;

(v) the facts and law which the requester asserts are relevant to the controversy;

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

(vii) a legible copy of the statutory notice being protested; and

(viii) the original or a legible copy of the power of attorney.

(2) The bureau may at any time during the conciliation conference proceeding ask the requester to supply additional information in order to properly process the request for conference and resolve the issues raised in such request.

(c) Time limitations. The request must be filed within the time limitations prescribed by the applicable statutory sections for filing a petition for hearing in the Division of Tax Appeals, and there can be no extension of those time limitations. Where the Division of Tax Appeals has referred a matter to the Bureau of Conciliation and Mediation Services pursuant to section 3000.3(e) of this Title, the taxpayer will be deemed to have requested a conciliation conference as of the date of filing the petition. A timely request for a conciliation conference suspends the running of the period of limitations for the filing of a petition for hearing (see sections 4000.5[c][4] and 4000.6 of this Part). However, it does not suspend the accrual of any amount that may be due for addition to tax, interest or penalty on any amount of tax finally determined to be due.

(d) Notification to Division of Tax Appeals and other bureaus. The Bureau of Conciliation and Mediation Services shall notify the Division of Tax Appeals and other appropriate divisions or bureaus of the department when any person requests a conciliation conference.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 4000.3