NY Gen City L § 25-A-69 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-69 - Petition to Administrator.

§ 69. Petition to administrator.--(a) General.--The form of a petition to  the  administrator, and further proceedings before the administrator in any case initiated by the filing of a petition, shall be governed  by such  rules  as  the administrator shall prescribe. No petition shall be denied in whole  or  in  part  without  opportunity  for  a  hearing  on reasonable  prior  notice.  Such  hearing  shall  be  conducted  by  the administrator, or by a hearing officer designated by  the  administrator to  take  evidence  and  report to the administrator.  The administrator shall decide the case as quickly as practicable. Notice of the  decision shall be mailed promptly to the taxpayer by certified or registered mail at  his  last  known  address,  and  such  notice  shall  set  forth the administrator's findings of fact and a brief statement of the grounds of decision in each case decided in whole  or  in  part  adversely  to  the taxpayer.  (b) Petition for redetermination of a deficiency.--Within ninety days, or one hundred fifty days if the notice is addressed to a person outside of  the  United  States,  after  the mailing of the notice of deficiency authorized by section sixty-one, the taxpayer may file a  petition  with the administrator for a redetermination of the deficiency. Such petition may  also  assert a claim for refund for the same taxable year or years, subject to the limitations of subdivision (g) of section sixty-seven.  (c) Petition for refund.--A taxpayer may  file  a  petition  with  the administrator for the amounts asserted in a claim for refund if--  (1)  the  taxpayer  has  filed  a  timely  claim  for  refund with the administrator,  (2) the taxpayer has not previously filed  with  the  administrator  a timely  petition  under subdivision (b) for the same taxable year unless the petition under this subdivision relates  to  a  separate  claim  for credit  or  refund  properly  filed  under  subdivision  (f)  of section sixty-seven, and  (3) either (A) six months have expired since the claim was  filed,  or (B)  the  administrator  has  mailed  to  the taxpayer, by registered or certified mail, a notice of disallowance of such claim in  whole  or  in part.  No  petition  under this subdivision shall be filed more than two years after the date of mailing of  a  notice  of  disallowance,  unless prior  to the expiration of such two-year period it has been extended by written agreement between the  taxpayer  and  the  administrator.  If  a taxpayer  files  a written waiver of the requirement that he be mailed a notice  of  disallowance,  the  two  year  period  prescribed  by   this subdivision  for  filing  a  petition for refund shall begin on the date such waiver is filed.  (d) Assertion of deficiency after filing petition.--(1)  Petition  for redetermination   of   deficiency.--If   a   taxpayer   files  with  the administrator a  petition  for  redetermination  of  a  deficiency,  the administrator  shall  have  power to determine a greater deficiency then asserted in the notice of deficiency and to determine if there should be assessed any addition to tax or penalty provided in section  sixty-five, if  claim  therefor is asserted at or before the hearing under the rules of the administrator.  (2) Petition for refund.--If the taxpayer files with the administrator a petition for credit or refund for a taxable  year,  the  administrator may  (A)  determine  a  deficiency  for  such  year  as  to  any  amount of deficiency asserted  at  or  before  the  hearing  under  rules  of  the administrator,  and  within  the  period in which an assessment would be timely under section sixty-three, or  (B) deny so much of the amount for which credit or refund is sought in the petition, as is offset  by  other  issues  pertaining  to  the  same  taxable  year which are asserted at or before the hearing under rules of the administrator.  (3)  Opportunity  to  respond.--A taxpayer shall be given a reasonable opportunity to respond to any  matters  asserted  by  the  administrator under this subdivision.  (4)  Restriction  on  further  notices of deficiency.--If the taxpayer files a petition with the administrator under this section, no notice of deficiency under section sixty-one  may  thereafter  be  issued  by  the administrator for the same taxable year, except in case of fraud or with respect  to a change or correction in federal taxable income required to be reported under section thirty-nine.  (e) Burden of proof.--In any case before the administrator under  this local  law,  the burden of proof shall be upon the petitioner except for the following issues, as to which the burden of proof shall be upon  the administrator:  (1)  whether  the  petitioner  has been guilty of fraud with intent to evade tax;  (2) whether the petitioner is liable as the transferee of property  of a  taxpayer,  but  not to show that the taxpayer was liable for the tax; and  (3) whether the petitioner is liable for any increase in a  deficiency where  such  increase is asserted initially after a notice of deficiency was mailed and a petition under this section filed, unless such increase in deficiency is the result of a change or correction of federal taxable income required to be reported under section thirty-nine, and  of  which change  or  correction  the  administrator  had no notice at the time it mailed the notice of deficiency.  (f) Evidence of related federal determination.--Evidence of a  federal determination   relating   to   issues  raised  in  a  case  before  the administrator under  this  section  shall  be  admissible,  under  rules established by the administrator.  (g)  Jurisdiction  over other years.--The administrator shall consider such facts with relation  to  the  taxes  for  other  years  as  may  be necessary correctly to determine the tax for the taxable year, but in so doing shall have no jurisdiction to determine whether or not the tax for any other year has been overpaid or underpaid.