NYC Office of the Taxpayer Advocate

Department of Finance


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Office of the Taxpayer Advocate

The Office of the Taxpayer Advocate (OTA) is here to help you solve your New York City tax issues after you have tried to resolve them with the Department of Finance on your own.

Submit an inquiry to the Office of the Taxpayer Advocate

The Office of the Taxpayer Advocate is independent from other parts of the Department of Finance and reports directly to the DOF commissioner. The Office of the Taxpayer Advocate can recommend policy changes or request that the Department of Finance take action on behalf of NYC taxpayers.

There are certain issues that the Office of the Taxpayer Advocate cannot assist you with:

For help with parking issues, submit an inquiry to the Office of the Parking Summons Advocate.

For help with NYC personal income or sales tax matters, please contact the Office of the New York State Taxpayer Rights Advocate.

When can the Office of the Taxpayer Advocate help you?

We can help you if your issue meets at least one of the following guidelines:

You have made a reasonable attempt to solve your inquiry or complaint with the Department of Finance. Your inquiry or complaint has not been resolved or you have not received a timely response.

You believe you can show that the Department of Finance is applying tax laws, regulations, or policies unfairly or incorrectly, or has injured or will injure your rights as a taxpayer.

You face a threat of immediate harmful action (for example, seizure of your funds or property) by the Department of Finance for a debt you believe you do not owe.

You face a threat of immediate harmful action (for example, seizure of your funds or property) by the Department of Finance for a debt you believe you can show is incorrect, unfair, or illegal.

You believe you can show that you will suffer damage that is beyond repair or a long-term harmful impact if relief is not granted.

You believe you can show that your problem affects other taxpayers and results from problems with the Department of Finance’s systems or processes. (You can report such systemic issues. Please note that the Office of the Taxpayer Advocate addresses systemic issues through policy recommendations. It will not review individual cases unless at least one of the other guidelines on this list is met).

You believe you can show that the rare facts in your case justify help from the Office of the Taxpayer Advocate.

You believe you can show that there is a compelling public policy reason why you should get help from the Office of the Taxpayer Advocate.

The Office of the Taxpayer Advocate cannot help you if:

You have not made a reasonable attempt to obtain relief through normal Department of Finance channels, including contacting 311.

You are asking for legal or tax return preparation advice.

You are trying to file or have filed a case with the Tax Commission, Tax Appeals Tribunal, or a New York state court.

You are appealing an unfavorable decision from the Tax Commission, Tax Appeal Tribunal, or New York state court.

You are claiming that a New York City tax law or system violates the New York State Constitution or the United States Constitution.

The Office of the Taxpayer Advocate determines that the focus of your inquiry involves frivolous strategies intended to avoid or delay filing or paying New York City taxes.

How will I know that the Office of the Taxpayer Advocate is helping me?

The Office of the Taxpayer Advocate will contact you at the email address or telephone number you provided.

You will be given the contact information of a case advocate who will be working on your case. You may receive updates on your case by phone, email, or mail. If you have any questions, you can contact the case advocate directly.

Office of the Taxpayer Advocate Annual Reports
2024 Annual Report
2023 Annual Report
2022 Annual Report
2021 Annual Report
2020 Annual Report
2019 Annual Report
2018 Annual Report
2017 Annual Report
2016 Annual Report

The SCRIE and DRIE Ombudspersons Annual Reports
2024 Annual Report
2023 Annual Report
2022 Annual Report
2021 Annual Report
2020 Annual Report
2019 Annual Report
2018 Annual Report
2017 Annual Report
2016 Annual Report

Brochures
The Office of the Taxpayer Advocate Brochure
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Business and Excise Tax - Your Rights and Responsibilities
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Property Assessment Appeals
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NYC Property and Business Tax Reference Card
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Forms
Request for Help Form

Contact Us
Contact OTA Case Advocate
Contact Not-for-profit Ombudsperson
Contact SCRIE Ombudsperson
Contact DRIE Ombudsperson