Request For Conciliation Conference Form - New York City Department Of Finance - Draft Page 2

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N
T
R
O T I C E O F
A X P A Y E R
I G H T S
Notification of Your Right to Protest an Action Taken by the New York City Department of Finance
If you disagree with an action taken by the Department
the Administrative Law Judge’s determination or refer-
of Finance (the issuance of a Notice of Determination
ring the matter back for further hearing.
proposing a tax deficiency or a Notice of Disallowance
Small Claims Hearing
denying a refund claim), you may contest this action by
You may elect to have your hearing held in the Small
filing EITHER a Request for a Conciliation Conference
Claims Unit of the Tax Appeals Tribunal if the amount in
with the Department of Finance OR a Petition for
dispute is $10,000 or less, exclusive of penalties and
Hearing with the Tax Appeals Tribunal. FAILURE TO
interest. A small claims hearing is conducted informally
TIMELY FILE YOUR REQUEST OR PETITION WILL
by an impartial Presiding Officer of the Tribunal who
RESULT IN THE STATUTORY NOTICE BECOMING
will issue a conclusive determination which is not subject
FINAL AND, WHERE APPLICABLE, SUBJECT TO
to review by the Tribunal Commissioners or by any
COLLECTION.
court.
If you want a hearing before the Tribunal you must, with-
CONCILIATION CONFERENCE
in the applicable time period, BOTH: (1) file a written
A Conciliation Conference is a rapid and inexpensive
Petition for Hearing with the:
way to resolve protests without a formal hearing. The
New York City Tax Appeals Tribunal
conference is conducted informally by a conciliation
Administrative Law Judge Division
conferee who will review all of the evidence presented to
1 Centre Street, Suite 2430
determine a fair result. After the conference, the confer-
New York, NY 10007
ee will issue a proposed resolution of the case. If you do
not agree with the proposed resolution, the conciliation
AND (2) serve a copy of the Petition for Hearing on the
proceeding will be discontinued and you will have 90
Commissioner of Finance (as provided on the Petition for
days to file a Petition for Hearing with the Tax Appeals
Hearing). A Petition for Hearing form (TAXAPPET)
Tribunal. The operation of the Conciliation Bureau is
and the Tribunal’s Rules of Practice and Procedure can
governed by Title 19, Ch. 38 of the Rules of the City of
be downloaded from the following website:
New York.
If you wish to request a Conciliation Conference, com-
or can be requested by writing to the New York City Tax
plete this form and return it to the address indicated on
Appeals Tribunal or by calling 212-669-4501.
the reverse side of this form within the time period stated
on the statutory notice issued to you by the Department
POWER OF ATTORNEY
of Finance. IF YOU HAVE ALREADY FILED A PETI-
A duly executed Power of Attorney must accompany the
TION FOR HEARING WITH THE NEW YORK CITY
filing of a Request for a Conciliation Conference or a
TAX APPEALS TRIBUNAL, DO NOT FILE THIS
Petition for Hearing if the taxpayer is being represented
REQUEST FORM.
by and/or the filing is signed by someone other than: (1)
a duly authorized officer of a corporate taxpayer, (2) a
TAX APPEALS TRIBUNAL HEARING
general partner of a taxpayer that is a partnership, or (3)
Administrative Law Judge Hearing
an adult spouse, parent, guardian or the person who pre-
A hearing is an adversarial proceeding conducted by an
pared the return in the case of a taxpayer who is a minor
impartial Administrative Law Judge of the Tax Appeals
or who is physically or mentally incapable of represent-
Tribunal. After the hearing, the Administrative Law
ing himself or herself. A Power of Attorney form (either
Judge will issue a written determination which will final-
POA-1-I, NYC-PA, or NYC-TATPA) can be downloaded
ly decide the matter(s) in dispute unless either you or the
from the following website:
Commissioner of Finance timely requests that the
Commissioners of the Tax Appeals Tribunal review the
Administrative Law Judge’s determination. If such a
or can be requested by calling (718) 935-6739 or
review is requested, the record of hearing and any addi-
obtained directly by fax by calling (718) 935-6114 from
tional oral and/or written arguments will be reviewed and
the telephone attached to your fax machine.
considered by the Commissioners of the Tribunal who
will issue a decision affirming, reversing, or modifying
R
C
. C
. 2001
. 02/06/01
EQUEST FOR
ONC
ONF
REV

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