N.Y. Tax Law § 3005: Requirements of certain department letters, notices and documents

§ 3005. Requirements of certain department letters, notices and

documents. The division of taxation or the division of tax appeals, as

the case may be, shall include a return address in every (a) letter to a

taxpayer regarding the taxpayer's liability for tax, (b) notice which

gives a person the right to a hearing under any tax, (c) billing or

collection document and (d) administrative law judge determination and

tribunal decision, to which the taxpayer may write with questions

regarding the letter, notice, document, determination or decision. Such

notices and documents described in subdivisions (b) and (c) of this

section shall also include a telephone number which the taxpayer may

call with questions regarding the notice or document. Such address or

telephone number may be within the division of taxation or the division

of tax appeals, or within another appropriate state or other agency, and

may be included in the letter, notice, document, determination or

decision, or on a separate, accompanying document. Nothing in this

section shall be construed to prevent either such division from

including an address or telephone number in other letters, notices or

documents sent to taxpayers or other persons.