N.Y. Tax Law § 3004: Disclosure of rights of taxpayers

§ 3004. Disclosure of rights of taxpayers. (a) The commissioner shall,

as soon as practicable, but not later than one hundred eighty days after

the effective date of this article, prepare a statement which sets forth

in simple and nontechnical terms:

(1) the rights of a taxpayer and the obligations of the division of

taxation of the department of taxation and finance during an audit;

(2) the procedures by which a taxpayer may appeal or seek review of

any adverse decision of the department, including administrative and

judicial appeals;

(3) the procedure for filing and processing refund claims and filing

of taxpayer complaints;

(4) the procedures which the department may use in enforcing taxes.

(b) The commissioner shall transmit drafts of the statement required

under subdivision (a) of this section, or proposed revision of any such

statement, to the chairpersons of the senate finance committee and the

assembly ways and means committee and to the director of the division of

the budget on the same day.

(c) The statements prepared in accordance with this section shall be

distributed by the commissioner to all taxpayers the commissioner

contacts (other than by providing tax forms) with respect to the

determination or collection of any tax, the cancellation, revocation or

suspension of a license, permit or registration or the denial of an

application for a license, permit or registration. The commissioner

shall take such actions as the commissioner deems necessary to assure

that such distribution does not result in multiple statements being sent

to any one taxpayer.