N.Y. General City Law art. 2-D, § 69: Petition to administrator

§ 69. Petition to administrator.--(a) General.--The form of a petition

to the administrator, and further proceedings before the administrator

in any case initiated by the filing of a petition, shall be governed by

such rules as the administrator shall prescribe. No petition shall be

denied in whole or in part without opportunity for a hearing on

reasonable prior notice. Such hearing shall be conducted by the

administrator, or by a hearing officer designated by the administrator

to take evidence and report to the administrator. The administrator

shall decide the case as quickly as practicable. Notice of the decision

shall be mailed promptly to the taxpayer by certified or registered mail

at his last known address, and such notice shall set forth the

administrator's findings of fact and a brief statement of the grounds of

decision in each case decided in whole or in part adversely to the

taxpayer.

(b) Petition for redetermination of a deficiency.--Within ninety days,

or one hundred fifty days if the notice is addressed to a person outside

of the United States, after the mailing of the notice of deficiency

authorized by section sixty-one, the taxpayer may file a petition with

the administrator for a redetermination of the deficiency. Such petition

may also assert a claim for refund for the same taxable year or years,

subject to the limitations of subdivision (g) of section sixty-seven.

(c) Petition for refund.--A taxpayer may file a petition with the

administrator for the amounts asserted in a claim for refund if--

(1) the taxpayer has filed a timely claim for refund with the

administrator,

(2) the taxpayer has not previously filed with the administrator a

timely petition under subdivision (b) for the same taxable year unless

the petition under this subdivision relates to a separate claim for

credit or refund properly filed under subdivision (f) of section

sixty-seven, and

(3) either (A) six months have expired since the claim was filed, or

(B) the administrator has mailed to the taxpayer, by registered or

certified mail, a notice of disallowance of such claim in whole or in

part. No petition under this subdivision shall be filed more than two

years after the date of mailing of a notice of disallowance, unless

prior to the expiration of such two-year period it has been extended by

written agreement between the taxpayer and the administrator. If a

taxpayer files a written waiver of the requirement that he be mailed a

notice of disallowance, the two year period prescribed by this

subdivision for filing a petition for refund shall begin on the date

such waiver is filed.

(d) Assertion of deficiency after filing petition.--(1) Petition for

redetermination of deficiency.--If a taxpayer files with the

administrator a petition for redetermination of a deficiency, the

administrator shall have power to determine a greater deficiency then

asserted in the notice of deficiency and to determine if there should be

assessed any addition to tax or penalty provided in section sixty-five,

if claim therefor is asserted at or before the hearing under the rules

of the administrator.

(2) Petition for refund.--If the taxpayer files with the administrator

a petition for credit or refund for a taxable year, the administrator

may

(A) determine a deficiency for such year as to any amount of

deficiency asserted at or before the hearing under rules of the

administrator, and within the period in which an assessment would be

timely under section sixty-three, or

(B) deny so much of the amount for which credit or refund is sought in

the petition, as is offset by other issues pertaining to the same

taxable year which are asserted at or before the hearing under rules of

the administrator.

(3) Opportunity to respond.--A taxpayer shall be given a reasonable

opportunity to respond to any matters asserted by the administrator

under this subdivision.

(4) Restriction on further notices of deficiency.--If the taxpayer

files a petition with the administrator under this section, no notice of

deficiency under section sixty-one may thereafter be issued by the

administrator for the same taxable year, except in case of fraud or with

respect to a change or correction in federal taxable income required to

be reported under section thirty-nine.

(e) Burden of proof.--In any case before the administrator under this

local law, the burden of proof shall be upon the petitioner except for

the following issues, as to which the burden of proof shall be upon the

administrator:

(1) whether the petitioner has been guilty of fraud with intent to

evade tax;

(2) whether the petitioner is liable as the transferee of property of

a taxpayer, but not to show that the taxpayer was liable for the tax;

and

(3) whether the petitioner is liable for any increase in a deficiency

where such increase is asserted initially after a notice of deficiency

was mailed and a petition under this section filed, unless such increase

in deficiency is the result of a change or correction of federal taxable

income required to be reported under section thirty-nine, and of which

change or correction the administrator had no notice at the time it

mailed the notice of deficiency.

(f) Evidence of related federal determination.--Evidence of a federal

determination relating to issues raised in a case before the

administrator under this section shall be admissible, under rules

established by the administrator.

(g) Jurisdiction over other years.--The administrator shall consider

such facts with relation to the taxes for other years as may be

necessary correctly to determine the tax for the taxable year, but in so

doing shall have no jurisdiction to determine whether or not the tax for

any other year has been overpaid or underpaid.