2023 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.