N.Y. Tax Law § 3003: Content of tax due, deficiency, and other notices

§ 3003. Content of tax due, deficiency, and other notices. Any first

letter of proposed deficiency or determination (commonly called a thirty

day letter) issued by the commissioner, and any notice and demand,

notice of deficiency or notice of determination which is issued by the

commissioner, which is manually initiated and which is the first such

letter or notice issued to the taxpayer with respect to the subject

matter of such notice, shall describe the basis for (such as the

statutory or regulatory law, or judicial or tax appeals tribunal

decision), and identify the amounts (if any) of the tax due. An

inadequate description under this section shall not invalidate such

letter or notice.