§ 69. Petition to administrator.--(a) General.--The form of a petition\nto the administrator, and further proceedings before the administrator\nin any case initiated by the filing of a petition, shall be governed by\nsuch rules as the administrator shall prescribe. No petition shall be\ndenied in whole or in part without opportunity for a hearing on\nreasonable prior notice. Such hearing shall be conducted by the\nadministrator, or by a hearing officer designated by the administrator\nto take evidence and report to the administrator. The administrator\nshall decide the case as quickly as practicable. Notice of the decision\nshall be mailed promptly to the taxpayer by certified or registered mail\nat his last known address, and such notice shall set forth the\nadministrator's findings of fact and a brief statement of the grounds of\ndecision in each case decided in whole or in part adversely to the\ntaxpayer.\n (b) Petition for redetermination of a deficiency.--Within ninety days,\nor one hundred fifty days if the notice is addressed to a person outside\nof the United States, after the mailing of the notice of deficiency\nauthorized by section sixty-one, the taxpayer may file a petition with\nthe administrator for a redetermination of the deficiency. Such petition\nmay also assert a claim for refund for the same taxable year or years,\nsubject to the limitations of subdivision (g) of section sixty-seven.\n (c) Petition for refund.--A taxpayer may file a petition with the\nadministrator for the amounts asserted in a claim for refund if--\n (1) the taxpayer has filed a timely claim for refund with the\nadministrator,\n (2) the taxpayer has not previously filed with the administrator a\ntimely petition under subdivision (b) for the same taxable year unless\nthe petition under this subdivision relates to a separate claim for\ncredit or refund properly filed under subdivision (f) of section\nsixty-seven, and\n (3) either (A) six months have expired since the claim was filed, or\n(B) the administrator has mailed to the taxpayer, by registered or\ncertified mail, a notice of disallowance of such claim in whole or in\npart. No petition under this subdivision shall be filed more than two\nyears after the date of mailing of a notice of disallowance, unless\nprior to the expiration of such two-year period it has been extended by\nwritten agreement between the taxpayer and the administrator. If a\ntaxpayer files a written waiver of the requirement that he be mailed a\nnotice of disallowance, the two year period prescribed by this\nsubdivision for filing a petition for refund shall begin on the date\nsuch waiver is filed.\n (d) Assertion of deficiency after filing petition.--(1) Petition for\nredetermination of deficiency.--If a taxpayer files with the\nadministrator a petition for redetermination of a deficiency, the\nadministrator shall have power to determine a greater deficiency then\nasserted in the notice of deficiency and to determine if there should be\nassessed any addition to tax or penalty provided in section sixty-five,\nif claim therefor is asserted at or before the hearing under the rules\nof the administrator.\n (2) Petition for refund.--If the taxpayer files with the administrator\na petition for credit or refund for a taxable year, the administrator\nmay\n (A) determine a deficiency for such year as to any amount of\ndeficiency asserted at or before the hearing under rules of the\nadministrator, and within the period in which an assessment would be\ntimely under section sixty-three, or\n (B) deny so much of the amount for which credit or refund is sought in\nthe petition, as is offset by other issues pertaining to the same\ntaxable year which are asserted at or before the hearing under rules of\nthe administrator.\n (3) Opportunity to respond.--A taxpayer shall be given a reasonable\nopportunity to respond to any matters asserted by the administrator\nunder this subdivision.\n (4) Restriction on further notices
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