§ 1081. Notice of deficiency.-- (a) General.-- If upon examination of\na taxpayer's return under article nine, nine-a, nine-b or nine-c, the\ntax commission determines that there is a deficiency of tax, it may mail\na notice of deficiency to the taxpayer. If a taxpayer fails to file a\ntax return required under article nine, nine-a, nine-b or nine-c, the\ntax commission is authorized to estimate the taxpayer's New York tax\nliability from any information in its possession, and to mail a notice\nof deficiency to the taxpayer. A notice of deficiency shall be mailed by\ncertified or registered mail to the taxpayer at its last known address\nin or out of this state. If the taxpayer has terminated its existence, a\nnotice of deficiency may be mailed to its last known address in or out\nof this state, unless the tax commission has received notice of the\nexistence of a fiduciary relationship with respect to the taxpayer.\n (b) Notice of deficiency as assessment.--After ninety days from the\nmailing of a notice of deficiency, such notice shall be an assessment of\nthe amount of tax specified in such notice, together with the interest,\nadditions to tax and penalties stated in such notice, except only for\nany such tax or other amounts as to which the taxpayer has within such\nninety day period filed with the tax commission a petition under section\none thousand eighty-nine. If the notice of deficiency is addressed to a\ntaxpayer whose last known address is outside of the United States, such\nperiod shall be one hundred fifty days instead of ninety days.\n (c) Restrictions on assessment and levy.--No assessment of a\ndeficiency in tax and no levy or proceeding in court for its collection\nshall be made, begun or prosecuted, except as otherwise provided in\nsection one thousand ninety-four, until a notice of deficiency has been\nmailed to the taxpayer, nor until the expiration of the time for filing\na petition contesting such notice, nor, if a petition with respect to\nthe taxable year has been filed with the tax commission, until the\ndecision of the tax commission has become final. For exception in the\ncase of judicial review of the decision of the tax commission, see\nsubsection (c) of section one thousand ninety.\n (d) Exceptions for mathematical or clerical errors.--If a mathematical\nor clerical error appears on a return (including an overstatement of the\namount paid as estimated tax), the commissioner shall notify the\ntaxpayer that an amount of tax in excess of that shown upon the return\nis due, and that such excess has been assessed. Such notice shall not be\nconsidered as a notice of deficiency for the purposes of this section,\nsubsection (f) of section one thousand eighty-seven (limiting credits or\nrefunds after petition to the division of tax appeals), subsection (b)\nof section one thousand eighty-nine (authorizing the filing of a\npetition with the division of tax appeals based on a notice of\ndeficiency), or article forty of this chapter, nor shall such assessment\nor collection be prohibited by the provisions of subsection (c).\n (e) Exception where change in federal taxable income is not\nreported.--\n (1) If the taxpayer fails to comply with subdivision three of section\ntwo hundred eleven or with section two hundred nineteen-bb or with\nsection two hundred nineteen-zz in not reporting a change or correction\nor renegotiation, or computation or recomputation of tax, increasing or\ndecreasing its federal taxable income or federal alternative minimum\ntaxable income as reported on its federal income tax return or in not\nreporting a change or correction or renegotiation, or computation or\nrecomputation of tax, which is treated in the same manner as if it were\na deficiency for federal income tax purposes or in not filing an amended\nreturn, instead of the mode and time of assessment provided for in\nsubsection (b) of this section, the tax commission may assess a\ndeficiency based upon such increased or decre
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