N.Y. General City Model 772/66 § 137: Petition to director of finance

§ 137. Petition to director of finance. (a) General.--The form of a

petition to the director of finance, and further proceedings before the

director of finance in any case initiated by the filing of a petition,

shall be governed by such rules as the director of finance 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 director of finance, or by a hearing officer

designated by the director of finance to take evidence and report to the

director of finance. The director of finance 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 director'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 one hundred twenty-nine, the taxpayer may file a

petition with the director of finance 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 one hundred thirty-five.

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

director of finance for the amounts asserted in a claim for refund if--

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

of finance,

(2) the taxpayer has not previously filed with the director of finance

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 one

hundred thirty-five, and

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

(B) the director of finance 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 director of finance. 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 director of

finance a petition for redetermination of a deficiency, the director of

finance shall have power to determine a greater deficiency than asserted

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

any addition to tax or penalty provided in section one hundred

thirty-three, if claim therefor is asserted at or before the hearing

under the rules of the director of finance.

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

finance a petition for credit or refund for a taxable year, the director

of finance may

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

deficiency asserted at or before the hearing under rules of the director

of finance, and within the period in which an assessment would be timely

under section one hundred thirty-one, 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 director of finance.

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

opportunity to respond to any matters asserted by the director of

finance under this subdivision.

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

files a petition with the director of finance under this section, no

notice of deficiency under section one hundred twenty-nine may

thereafter be issued by the director of finance 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 one

hundred twenty-seven or with respect to a state change or correction of

sales and compensating use tax liability required to be reported under

section one hundred twenty-seven-A.

(e) Burden of proof.--In any case before the director of finance under

this title, 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

director of finance:

(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 one hundred twenty-seven,

and of which change or correction the director of finance had no notice

at the time he mailed the notice of deficiency or unless such increase

in deficiency is the result of a change or correction of sales and

compensating use tax liability required to be reported under section one

hundred twenty-seven-A, and of which change or correction the

commissioner of finance had no notice at the time he mailed the notice

of deficiency.

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

federal or state determination relating to issues raised in a case

before the director of finance under this section shall be admissible,

under rules established by the director of finance.

(g) Jurisdiction over other years.--The director of finance 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.