NY Tax L § 689 (2021)
2021 New York Laws TAX - Tax Article 22 - Personal Income Tax Part 6 - Procedure and Administration 689 - Petition to Tax Commission.

§  689.  Petition  to  tax  commission.--(a)  General.--The  form of a petition to the tax commission, and further proceedings before  the  tax commission  in  any case initiated by the filing of a petition, shall be governed by such  rules  as  the  tax  commission  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 one  or  more  members  of  the  tax commission, or by a hearing officer designated by the tax commission to take evidence and report to the  tax commission.  The  tax  commissioners  shall,  acting  as a body, jointly 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  tax commission'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 six hundred eighty-one, the taxpayer  may  file  a petition   with   the  tax  commission  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 subsection (g) of section six hundred eighty-seven.  (c)  Petition for refund.--A taxpayer may file a petition with the tax commission for the amounts asserted in a claim for refund if--  (1) the taxpayer has filed a timely claim  for  refund  with  the  tax commission,  (2)  the  taxpayer  has not previously filed with the tax commission a timely petition under subsection (b) for the same  taxable  year  unless the  petition  under  this  subsection  relates  to a separate claim for credit or refund properly filed under  subsection  (f)  of  section  six hundred eighty-seven, and  (3)  either  (A) six months have expired since the claim was filed, or (B) the tax commission has mailed to  the  taxpayer,  by  registered  or certified  mail,  a  notice of disallowance of such claim in whole or in part.  (4) Notwithstanding paragraph three of this  subsection,  no  petition may  be filed by a taxpayer claiming a refund of one or more empire zone tax credits for a taxable year beginning on or after January first,  two thousand  eight  and  before January first, two thousand nine, until six months have expired after the date on which  an  empire  zone  retention certificate  was  issued  pursuant  to  subdivision  (w) of section nine hundred fifty-nine of the general  municipal  law  to  the  empire  zone enterprise  which  is the basis for the tax credit or credits claimed on the return or report. No petition under this subsection 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 tax commission. 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 subsection 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 tax commission a petition for redetermination of a  deficiency, the  tax  commission  shall have power to determine a greater deficiency than asserted in the notice of deficiency  and  to  determine  if  there  should  be  assessed  any addition to tax or penalty provided in section six hundred eighty-five, if claim therefor is asserted at or before  the hearing under rules of the tax commission.  (2)  Petition  for  refund.--  If  the  taxpayer  files  with  the tax commission a petition for credit or refund for a taxable year,  the  tax commission may  (A)  determine  a  deficiency  for  such  year  as  to  any  amount of deficiency asserted at or before the hearing  under  rules  of  the  tax commission, and within the period in which an assessment would be timely under section six hundred eighty-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 tax commission.  (3)  Opportunity  to respond.-- A taxpayer shall be given a reasonable opportunity to respond to any matters asserted  by  the  tax  commission under this subsection.  (4)  Restriction  on further notices of deficiency. -- If the taxpayer files a petition with the tax commission under this section,  no  notice of  deficiency  under  section  six hundred eighty-one may thereafter be issued by the tax commission for the same taxable year, except  in  case of  fraud  or  with  respect  to  a  change or correction required to be reported under section six hundred fifty-nine.  (e) Burden of proof. In any case before the tax commission under  this article, 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 tax commission:  (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;  (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  required  to  be reported  under  section  six hundred fifty-nine, and of which change or correction the tax commission had no notice at the time  it  mailed  the notice of deficiency; and  (4) whether any person is liable for a penalty under subsection (q) or (r) of section six hundred eighty-five of this article.  (f) Evidence of related federal determination.-- Evidence of a federal determination  relating  to  issues  raised  in  a  case  before the tax commission  under  this  section  shall  be  admissible,   under   rules established by the tax commission.  (g) Jurisdiction over other years.-- The tax commission 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.