§ 689. Petition to tax commission.--(a) General.--The form of a\npetition to the tax commission, and further proceedings before the tax\ncommission in any case initiated by the filing of a petition, shall be\ngoverned by such rules as the tax commission shall prescribe. No\npetition shall be denied in whole or in part without opportunity for a\nhearing on reasonable prior notice. Such hearing shall be conducted by\none or more members of the tax commission, or by a hearing officer\ndesignated by the tax commission to take evidence and report to the tax\ncommission. The tax commissioners shall, acting as a body, jointly\ndecide the case as quickly as practicable. Notice of the decision shall\nbe mailed promptly to the taxpayer by certified or registered mail at\nhis last known address, and such notice shall set forth the tax\ncommission'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 six hundred eighty-one, the taxpayer may file a\npetition with the tax commission for a redetermination of the\ndeficiency. Such petition may also assert a claim for refund for the\nsame taxable year or years, subject to the limitations of subsection (g)\nof section six hundred eighty-seven.\n (c) Petition for refund.--A taxpayer may file a petition with the tax\ncommission for the amounts asserted in a claim for refund if--\n (1) the taxpayer has filed a timely claim for refund with the tax\ncommission,\n (2) the taxpayer has not previously filed with the tax commission a\ntimely petition under subsection (b) of this section for the same\ntaxable year unless the petition under this subsection relates to a\nseparate claim for credit or refund properly filed under subsection (f)\nof section six hundred eighty-seven of this part or relates to a refund\nor credit first claimed on an amended return for the taxable year, and\n (3) either (A) six months have expired since the claim was filed, or\n(B) the tax commission has mailed to the taxpayer, by registered or\ncertified mail, a notice of disallowance of such claim in whole or in\npart.\n (4) Notwithstanding paragraph three of this subsection, no petition\nmay be filed by a taxpayer claiming a refund of one or more empire zone\ntax credits for a taxable year beginning on or after January first, two\nthousand eight and before January first, two thousand nine, until six\nmonths have expired after the date on which an empire zone retention\ncertificate was issued pursuant to subdivision (w) of section nine\nhundred fifty-nine of the general municipal law to the empire zone\nenterprise which is the basis for the tax credit or credits claimed on\nthe return or report.\nNo petition under this subsection shall be filed more than two years\nafter the date of mailing of a notice of disallowance, unless prior to\nthe expiration of such two year period it has been extended by written\nagreement between the taxpayer and the tax commission. If a taxpayer\nfiles a written waiver of the requirement that he be mailed a notice of\ndisallowance, the two year period prescribed by this subsection for\nfiling a petition for refund shall begin on the date such waiver is\nfiled.\n (d) Assertion of deficiency after filing petition.--\n (1) Petition for redetermination of deficiency.--If a taxpayer files\nwith the tax commission a petition for redetermination of a deficiency,\nthe tax commission shall have power to determine a greater deficiency\nthan asserted in the notice of deficiency and to determine if there\nshould be assessed any addition to tax or penalty provided in section\nsix hundred eighty-five, if claim therefor is asserted at or before the\nhearing under rules of the tax commissio
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