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NEW YORK CITY DEPARTMENT OF FINANCE DIVISIONl OF LEGAL AFFAIRS
INSTRUCTIONS FOR COMPLETING
REQUEST FOR LETTER RULING
Taxpayers who can request a Letter Ruling: Instances where a Letter Ruling will not be issued:
l An individual may file a request for letter ruling on l A letter ruling will not be issued on questions per-
his own behalf. In addition a ruling may be re- taining to the following City taxes that are admin-
quested by a general partner of a partnership (with- istered by the New York State Department of
out filing a power of attorney) on behalf of the Taxation and Finance: Sales and related taxes,
partnership, or by an officer or employee of a cor- resident personal income tax, nonresident earn-
poration on behalf of the corporation. Where a cor- ings tax, mortgage recording tax, leaded motor fuel
poration is acting through an employee, a power of tax, and beer and liquor excise tax.
attorney executed by an officer of the corporation
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must be filed. Covering an issue or set of facts regarding which
a Notice of Determination or a Notice of Disal-
l The adult spouse, parent or guardian or any person lowance of a claim for refund or credit which has
having legal custody of a minor or a person who pre- been issued to the taxpayer.
pared the tax return of a minor may file a request for
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a letter ruling on behalf of such minor. Covering an issue or set of facts regarding which
any taxpayer who has been granted leave to ap-
l A committee or conservator appointed pursuant to peal or which the Department of Finance is seek-
the Mental Hygiene Law, an attorney-in-fact act- ing or has been granted leave to appeal an
ing pursuant to Section 5-1601 of the General Ob- adverse decision to any court of the State of New
ligation Law, or any other person authorized by law York or the United States.
may request a ruling on behalf of an individual who
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is mentally or physically incapable of making such Covering an issue, which is clearly and adequately
request. addressed by statutes, regulations, published rul-
ings, or other official pronouncement of the De-
l Any of the following may file a request for letter rul- partment of Finance.
ing on behalf of another individual or a business en-
l
tity if authorized by a power of attorney signed by When the issue presented pertains to subject mat-
such an individual, by a general partner of a part- ter which, in accordance with a public pronounce-
nership or an officer of a corporation, where such ment, is under study by the Department of
power of attorney is filed with Finance before or con- Finance.
currently with the filing of the request for a letter rul- l If the conclusion reached in such a ruling would
ing:
require a factual determination, which is properly
l an attorney-at-law licensed to practice in New an audit function.
York State; l Pursuant to 19 RCNY 16-10(d), the Department of
l a certified public accountant duly qualified to Finance reserves the right, at its discretion, to not
practice in New York State; issue a ruling on hypothetical facts.
l an attorney-at-law or accountant duly author-
Power of Attorney Form:
ized to practice in any other state;
l a person admitted to practice before the Inter- A power of attorney form can be obtained by access-
nal Revenue Service or before the Tax Court of ing the Department of Finance website at nyc.gov/fi-
the United States; and nance. Requests submitted on hypothetical facts need
not be accompanied by a power of attorney.
l the petitioner’s spouse, child or parent.
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