N.Y. General City Model 772/66 § 80: Petition to director of finance

§ 80. Petition to director of finance. 1. 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 decision shall be mailed promptly to

the taxpayer by certified or registered mail at its 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.

2. Petition for redetermination of a deficiency.--Within ninety days,

or one hundred fifty days if the notice is addressed to a taxpayer whose

last known address is outside of the United States, after the mailing of

the notice of deficiency authorized by section seventy-two, the taxpayer

may file a petition with the commissioner 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 seven of section seventy-eight. For special

restriction where the notice of deficiency relates to a proposed

assessment made as a result of (a) a net operating loss carryback, (b)

an increase or decrease in federal taxable income or federal tax, or (c)

a federal change or correction or renegotiation, or computation or

recomputation of tax, which is treated in the same manner as if it were

a deficiency for federal income tax purposes, see paragraph (g) of

subdivision three of section seventy-four.

3. Petition for refund.--A taxpayer may file a petition with the

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

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

of finance,

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

a timely petition under subdivision two for the same taxable year unless

the petition under this subdivision relates to a separate claim for

credit or refund properly filed under subdivision six of section

seventy-eight, and

(c) either (1) six months have expired since the claim was filed, or

(2) 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 subsection 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.

4. Assertion of deficiency after filing petition.--

(a) 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 then asserted in the notice of deficiency and to

determine if there should be assessed any addition to tax or penalty

provided in section seventy-six, if claim therefor is asserted at or

before the hearing under rules of the director of finance.

(b) 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

(1) 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 seventy-four, or

(2) 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.

(c) 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.

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

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

notice of deficiency under section seventy-two may thereafter be issued

by the commissioner of finance for the same taxable year, except in case

of fraud or with respect to an increase or decrease in federal taxable

income or federal tax or a federal change or correction or

renegotiation, or computation or recomputation of tax, which is treated

in the same manner as if it were a deficiency for federal income tax

purposes, required to be reported under part two or part three of this

title or with respect to a state change or correction of sales and

compensating use tax liability required to be reported under part two of

this title.

5. Burden of proof.--In any case before the director of finance under

this part, 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:

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

evade tax;

(b) 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

(c) 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 an increase or decrease in federal

taxable income or federal tax or a federal change or correction or

renegotiation, or computation or recomputation of tax, which is treated

in the same manner as if it were a deficiency for federal income tax

purposes, required to be reported under part two or part three of this

title, and of which increase, decrease, change or correction or

renegotiation, or computation or recomputation, the commissioner 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 part two of this title, and of which change or correction

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

notice of deficiency.

6. 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.

7. 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.