Form Cms-1-Mn - Request For Conciliation Conference (Page 2 of 2) in pdf

Notice of Taxpayer Rights

If you disagree with an action taken by the Department

Tax Appeals Hearing

The procedure in the Division of Tax Appeals is begun by filing

of Taxation and Finance (the issuance of a tax

deficiency/determination, the denial of a refund claim or the

a petition. The petition must be in writing and must specifically

denial or revocation of a license, registration or exemption

indicate the actions of the department that are being protested.

certificate), you may protest by filing a Request for Conciliation

Conference or by filing a Petition for a Tax Appeals Hearing.

The hearing is an adversarial proceeding before an impartial

administrative law judge. The hearing will be stenographically

The request or petition must be filed within a certain period from

reported. After the hearing, the administrative law judge will

issue a determination that will finally decide the matter(s) in

the date the department mailed you notice of its action. Please

dispute unless either you or the department requests review

refer to the notice you received to determine your time limit.

These time limits are established by the Tax Law and cannot be

by the Tax Appeals Tribunal. If such a review is requested, the

extended. We recommend you use certified or registered mail.

record of hearing and any additional oral or written arguments

will be reviewed and the Tribunal will issue a decision

See Publication 55, Designated Private Delivery Services, for a

affirming, reversing or modifying the administrative law judge’s

list of private delivery services that can also be used.

determination, or referring the matter back to the administrative

You may appear on your own behalf or you may have an

law judge for further hearing.

authorized representative present your case for review. An

authorized representative must have a power of attorney from

Court Review

you to appear on your behalf.

If you do not agree with the Tax Appeals Tribunal’s decision,

If you are a person with a disability and you wish to request

you may seek court review. There are time limits within which

that a reasonable accommodation be provided to you in

an application for court review must be filed. For some taxes,

order to participate in a conciliation conference, please call

you must pay the tax, interest and penalty or post a bond for this

the Department’s Diversity and Affirmative Action Office at

amount, plus court costs, when you file an application for court

(518) 530-4650 and they will assist you.

review.

Conciliation Conference

Small Claims Option

A Conciliation Conference is a rapid and inexpensive way to

When petitioning for a hearing, you may elect to have your

resolve protests without a formal hearing. The conference is

hearing held in the Small Claims Unit if the amount in dispute

conducted informally by a conciliation conferee who will review

is within the dollar limits set by the Rules of Practice and

all of the evidence presented to determine a fair result. After the

Procedure, a copy of which will be sent to you with the petition

conference, the conferee will send you a proposed resolution

forms. The hearing is conducted as informally as possible by an

in the form of a Consent. If you indicate your acceptance

impartial presiding officer. The presiding officer’s determination

by signing and returning the Consent within 15 days, the

is conclusive and is not subject to review by any other unit in the

disagreement will be concluded. Otherwise, the conferee

Division of Tax Appeals Tribunal or by any court in the state.

will issue a Conciliation Order. This order is binding on the

department and will be binding on you unless you file a petition

You may request petition forms and the Rules of Practice and

for a hearing with the Division of Tax Appeals.

Procedure of the Tax Appeals Tribunal by calling (518) 266-3000,

faxing your request to (518) 272-5178, or writing to: Division of

To request a conference, complete the front of this form and mail

Tax Appeals, Agency Building 1, Empire State Plaza, Albany NY

to the address on the front page.

12223.

Forms and publications are also available on the division’s

Privacy notification

Web site at

The right of the Commissioner of Taxation and Finance and the

A request for petition forms and the rules is not considered the

Department of Taxation and Finance to collect and maintain personal

filing of a petition for hearing for purposes of the time limits, and

information, including mandatory disclosure of social security

does not extend the time limits for filing a petition.

numbers in the manner required by tax regulations, instructions, and

forms, is found in the New York State Tax Law, including

Estate Tax

subdivision 3-a of section 170 thereof; and 42 USC 405(c)(2)(C)(i).

Estate tax filers are not eligible for hearings before the Division

The Tax Department uses this information primarily to administer

of Tax Appeals.

proceedings in the Bureau of Conciliation and Mediation Services,

For estate tax, if you elect not to file a Request for Conciliation

to identify the taxpayer, and for any other purpose authorized by law.

Conference, you must file a Notice of Petition and a Verified

Failure to provide the required information may subject you to civil or

Petition with the surrogate’s court of the county with jurisdiction

criminal penalties, or both, under the Tax Law.

over the estate if you wish to pursue a court action. To obtain an

estate tax petition form, contact the clerk of the surrogate’s court

This information is maintained by the Director of the Bureau of

having jurisdiction over the estate.

Conciliation and Mediation Services, NYS Tax Department,

W A Harriman Campus, Albany NY 12227-0918;

A copy of the Notice of Petition and a Verified Petition must be

telephone (518) 530-4628.

filed simultaneously with the Commissioner of Taxation and

Finance. Mail it to: Commissioner of Taxation and Finance,

Office of Counsel, Office of Bankruptcy, Estate and Collection,

W A Harriman Campus, Albany NY 12227-0831.

CMS-1-MN (3/15) Page 2 of 2

Form Cms-1-Mn - Request For Conciliation Conference Page 2

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