N.Y. TAX Law § 654 — New York Code / Act TAX / Article 22 / Part 4 / Section 654
Relief from joint and several liability on joint return
Status: in_force

§ 654. Relief from joint and several liability on joint return. (a)\nGeneral. The provisions of section six thousand fifteen of the internal\nrevenue code applicable to the liability of individuals who file joint\nincome tax returns shall apply to the same extent as if such section of\nsuch code were contained in and made part of this section, except to the\nextent that any provision of such section is either inconsistent with or\nnot relevant to this article and except as modified in subsection (b) of\nthis section, or with such other modifications as may be necessary to\nadapt the language of such provisions to the provisions of this article.\n  (b) Modifications. Section six thousand fifteen of the internal\nrevenue code shall be read as modified by this subsection.\n  (1) "Secretary" shall be read as "commissioner".\n  (2) "Internal revenue service" shall be read as "department of\ntaxation and finance".\n  (3) "Tax court" shall be read as "division of tax appeals".\n  (4) In the heading of subsection (a) and in clause (ii) of\nsubparagraph (A) of paragraph three of subsection (c), the phrase\n"section 6013(d)(3)" shall be read as "paragraphs two, three and four of\nsubsection (b) of section six hundred fifty-one of this article".\n  (5) In paragraph three of subsection (b), the phrase "section\n6662(d)(2)(A)" shall be read as "subsection (p) of section six hundred\neighty-five of this article".\n  (6) In subparagraph (B) of paragraph two of subsection (d), the phrase\n"section 1 or 55" shall be read as "section six hundred one of this\narticle".\n  (7) In clause (i) of subparagraph (B) of paragraph one of subsection\n(e), the phrase "section 6851 or 6861" shall be read as "section six\nhundred ninety-four of this article" and "section 7485" shall be read as\n"subsection (c) of section six hundred ninety of this article".\n  (8) In paragraph two of subsection (e), the phrase "section 6502"\nshall be read as "section one hundred seventy-four-a of this chapter and\nsection six hundred ninety-two of this article".\n  (9) In subparagraph (A) of paragraph three of subsection (e), the\nphrase "section 6512(b), 7121, or 7122" shall be read as "subdivision\nfifteenth, eighteenth, eighteenth-a or eighteenth-d of section one\nhundred seventy-one of this chapter and subsection (b) of section six\nhundred eighty-nine of this article".\n  (10) The following provisions of such section six thousand fifteen\nshall be disregarded: (A) The phrase "notwithstanding the provisions of\nsection 7421(a)" contained in clause (ii) of subparagraph (B) of\nparagraph one of subsection (e); and (B) subparagraph (C) of paragraph\nthree of subsection (e).\n  (c) Federal determination. If an individual is relieved of a federal\nincome tax liability pursuant to subsection (b) of section six thousand\nfifteen of the internal revenue code, there shall be a rebuttable\npresumption that such individual shall also be entitled to equivalent\nrelief from liability under this section, to the extent that such\nindividual has an understatement of tax under this article for the same\ntaxable year that is attributable to the same erroneous item or items to\nwhich the individual's federal income tax liability was attributable.\n