2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 4 - Returns and Payment of Tax › 654 - Relief From Joint and Several Liability on Joint Return.

§  654.  Relief  from joint and several liability on joint return. (a)
General. The provisions of section six thousand fifteen of the  internal
revenue  code  applicable to the liability of individuals who file joint
income tax returns shall apply to the same extent as if such section  of
such code were contained in and made part of this section, except to the
extent that any provision of such section is either inconsistent with or
not relevant to this article and except as modified in subsection (b) of
this  section,  or  with such other modifications as may be necessary to
adapt the language of such provisions to the provisions of this article.
(b) Modifications.  Section  six  thousand  fifteen  of  the  internal
revenue code shall be read as modified by this subsection.
(1) "Secretary" shall be read as "commissioner".
(2)  "Internal  revenue  service"  shall  be  read  as  "department of
taxation and finance".
(3) "Tax court" shall be read as "division of tax appeals".
(4)  In  the  heading  of  subsection  (a)  and  in  clause  (ii)   of
subparagraph  (A)  of  paragraph  three  of  subsection  (c), the phrase
"section 6013(d)(3)" shall be read as "paragraphs two, three and four of
subsection (b) of section six hundred fifty-one of this article".
(5)  In  paragraph  three  of  subsection  (b),  the  phrase  "section
6662(d)(2)(A)"  shall  be read as "subsection (p) of section six hundred
eighty-five of this article".
(6) In subparagraph (B) of paragraph two of subsection (d), the phrase
"section 1 or 55" shall be read as "section  six  hundred  one  of  this
article".
(7)  In  clause (i) of subparagraph (B) of paragraph one of subsection
(e), the phrase "section 6851 or 6861" shall be  read  as  "section  six
hundred ninety-four of this article" and "section 7485" shall be read as
"subsection (c) of section six hundred ninety of this article".
(8)  In  paragraph  two  of  subsection (e), the phrase "section 6502"
shall be read as "section one hundred seventy-four-a of this chapter and
section six hundred ninety-two of this article".
(9) In subparagraph (A) of paragraph  three  of  subsection  (e),  the
phrase  "section  6512(b),  7121, or 7122" shall be read as "subdivision
fifteenth, eighteenth,  eighteenth-a  or  eighteenth-d  of  section  one
hundred  seventy-one  of  this chapter and subsection (b) of section six
hundred eighty-nine of this article".
(10) The following provisions of such  section  six  thousand  fifteen
shall  be disregarded: (A) The phrase "notwithstanding the provisions of
section 7421(a)"  contained  in  clause  (ii)  of  subparagraph  (B)  of
paragraph  one  of subsection (e); and (B) subparagraph (C) of paragraph
three of subsection (e).
(c) Federal determination. If an individual is relieved of  a  federal
income  tax liability pursuant to subsection (b) of section six thousand
fifteen of the internal  revenue  code,  there  shall  be  a  rebuttable
presumption  that  such  individual shall also be entitled to equivalent
relief from liability under  this  section,  to  the  extent  that  such
individual  has an understatement of tax under this article for the same
taxable year that is attributable to the same erroneous item or items to
which the individual's federal income tax liability was attributable.