New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VI - Communications Of The Division Of Taxation Of The Department Of Taxation And Finance › Part 2376 - Advisory Opinions Of The Commissioner Of Taxation And Finance › Section 2376.2 - Petitions for advisory opinions

Current through Register Vol. 46, No. 28, July 10, 2024
(a) General. Petitions for advisory opinions
				must be made on the form prescribed by the Commissioner of Taxation and Finance
				or on a submission that contains the same information as the prescribed form
				and that is specifically designated as a petition for an advisory opinion. The
				petition should be typewritten, if possible, but handwritten petitions will be
				accepted. The petition should set forth the specific set of facts to which the
				request for the advisory opinion relates, the exact issue sought to be resolved
				and the petitioner's reasons for requesting the advisory opinion. The petition
				may include a presentation of the petitioner's contentions about the
				appropriate resolution of the issue raised in the petition, and any supporting
				arguments and citations of pertinent law or regulations. The petitioner must
				indicate in the petition whether the request relates to any matter currently
				under audit, to a claim for credit, refund or reimbursement, to a proceeding
				commenced under Part 3000 or Part 4000 of this Title, to a pending judicial
				action or proceeding, to an issued statutory notice, to a petition for a
				declaratory ruling, or to any other matter or proceeding involving the
				commissioner or the Division of Tax Appeals. The petition must be submitted to
				the address provided in the instructions to the petition for advisory opinion
				form. The commissioner may allow the petition to be submitted
				electronically.
(b) Representation
				of petitioner.
(1) A petition for advisory
				opinion may be filed by an individual on such individual's own behalf, by a
				member of a partnership (without filing any power of attorney) on behalf of the
				partnership, by a local official on behalf of a local jurisdiction, by the head
				of a State agency on behalf of the agency, or by an officer or employee of a
				corporation on behalf of the corporation. Where a corporation acts through an
				employee, a power of attorney executed by an officer of the corporation must be
				filed pursuant to Part 2390 of this Title.
(2) The spouse, parent or guardian of a
				minor, or a person who prepared the tax return of a minor, may file a petition
				for advisory opinion on behalf of such minor. Any person having a proper
				interest in doing so may file a petition for advisory opinion on behalf of an
				individual who is mentally or physically incapable of filing such a petition,
				without filing any power of attorney.
(3) Any of the following may file a petition
				for advisory opinion on behalf of another individual, a local jurisdiction, a
				State agency or a business entity if authorized by a power of attorney signed
				by such individual, a local official on behalf of the local jurisdiction, the
				head of the State agency on behalf of the agency, a member of a partnership or
				an officer of a corporation, where the power of attorney is filed with the
				commissioner before or concurrently with the filing of the petition for
				advisory opinion:
(i) an attorney-at-law
				licensed to practice in New York State;
(ii) a certified public accountant duly
				qualified to practice in New York State;
(iii) a public accountant enrolled with the
				New York State Education Department under article 149 of the Education
				Law;
(iv) an attorney-at-law or
				accountant duly authorized to practice in any other state;
(v) a person admitted to practice before the
				Internal Revenue Service or before the Tax Court of the United States;
				and
(vi) the petitioner's spouse,
				child or parent.
(4) No
				person other than those described in this subdivision may file a petition for
				advisory opinion on behalf of another except by special permission of the
				commissioner. A request for permission must be made in writing to the address
				provided in the instructions to the petition for advisory opinion
				form.