N.Y. Tax Law § 654: Relief from joint and several liability on joint return

§ 654. Relief from joint and several liability on joint return. (a)

General. The provisions of section six thousand fifteen of the internal

revenue code applicable to the liability of individuals who file joint

income tax returns shall apply to the same extent as if such section of

such code were contained in and made part of this section, except to the

extent that any provision of such section is either inconsistent with or

not relevant to this article and except as modified in subsection (b) of

this section, or with such other modifications as may be necessary to

adapt the language of such provisions to the provisions of this article.

(b) Modifications. Section six thousand fifteen of the internal

revenue code shall be read as modified by this subsection.

(1) "Secretary" shall be read as "commissioner".

(2) "Internal revenue service" shall be read as "department of

taxation and finance".

(3) "Tax court" shall be read as "division of tax appeals".

(4) In the heading of subsection (a) and in clause (ii) of

subparagraph (A) of paragraph three of subsection (c), the phrase

"section 6013(d)(3)" shall be read as "paragraphs two, three and four of

subsection (b) of section six hundred fifty-one of this article".

(5) In paragraph three of subsection (b), the phrase "section

6662(d)(2)(A)" shall be read as "subsection (p) of section six hundred

eighty-five of this article".

(6) In subparagraph (B) of paragraph two of subsection (d), the phrase

"section 1 or 55" shall be read as "section six hundred one of this

article".

(7) In clause (i) of subparagraph (B) of paragraph one of subsection

(e), the phrase "section 6851 or 6861" shall be read as "section six

hundred ninety-four of this article" and "section 7485" shall be read as

"subsection (c) of section six hundred ninety of this article".

(8) In paragraph two of subsection (e), the phrase "section 6502"

shall be read as "section one hundred seventy-four-a of this chapter and

section six hundred ninety-two of this article".

(9) In subparagraph (A) of paragraph three of subsection (e), the

phrase "section 6512(b), 7121, or 7122" shall be read as "subdivision

fifteenth, eighteenth, eighteenth-a or eighteenth-d of section one

hundred seventy-one of this chapter and subsection (b) of section six

hundred eighty-nine of this article".

(10) The following provisions of such section six thousand fifteen

shall be disregarded: (A) The phrase "notwithstanding the provisions of

section 7421(a)" contained in clause (ii) of subparagraph (B) of

paragraph one of subsection (e); and (B) subparagraph (C) of paragraph

three of subsection (e).

(c) Federal determination. If an individual is relieved of a federal

income tax liability pursuant to subsection (b) of section six thousand

fifteen of the internal revenue code, there shall be a rebuttable

presumption that such individual shall also be entitled to equivalent

relief from liability under this section, to the extent that such

individual has an understatement of tax under this article for the same

taxable year that is attributable to the same erroneous item or items to

which the individual's federal income tax liability was attributable.