Enlarge image | Department of Taxation and Finance Bureau of Conciliation and Mediation Services Request for Conciliation Conference Name of taxpayer Taxpayer ID number (EIN or SSN) Current address (number and street) City State ZIP code Daytime telephone number ( ) If you are not representing yourself, you must submit a properly completed power of attorney (Form POA-1). Review 20 NYCRR 4000.2(d) to see if special permission is also needed. For all estate tax matters, submit Form ET-14, Estate Tax Power of Attorney, instead of Form POA-1. Taxpayer’s representative, if any (name of representative and firm) Address (number and street) City State ZIP code Daytime telephone number ( ) I am requesting a conciliation conference for tax type: for the years and/or periods because I have received the following: Notice of deficiency, Notice of disallowance, refund Refusal, revocation, suspension, determination, or another liability denial, or unanswered refund claim.* or denial of a license, permit, with protest rights.* certificate, registration or exempt Notice date: status.* Notice date: Notice number: Notice date: Notice number L- No notice was received but a claim for refund was filed on: Notice type: *attach copy of notice *attach copy of notice or claim (such as *attach copy of notice a tax return) I will need an interpreter available for the conference: In my language of choice: . I would like my conference scheduled at the Tax Department office located in: Albany Binghamton Brooklyn Buffalo Hauppauge Kew Gardens Rochester Syracuse White Plains I would like my conference held by telephone: ( ) . Explain why you disagree with the department notice (attach additional pages, if necessary): I understand that a willfully false representation is a misdemeanor punishable under Penal Law § 210.45. Print name of person signing Signature Date Keep a copy of this request including attachments and the fax confirmation or certified/registered mail receipt (a fax confirmation is not proof of filing). Fax to: 518-435-8554 or Mail to: NYS TAX DEPARTMENT BUREAU OF CONCILIATION AND MEDIATION SERVICES W A HARRIMAN CAMPUS CMS-1-MN (7/22) ALBANY NY 12227-0918 |
Enlarge image | Page 2 of 2 CMS-1-MN (7/22) Notice of Taxpayer Rights If you disagree with an action taken by the Department Tax Appeals hearing of Taxation and Finance (the issuance of a tax The procedure in the Division of Tax Appeals is begun by filing deficiency/determination, the denial of a refund claim or the a petition. The petition must be in writing and must specifically denial or revocation of a license, registration or exemption indicate the actions of the department that are being protested. certificate), you may protest by filing a Request for Conciliation Conference or by filing a Petition for a Tax Appeals hearing. The hearing is an adversarial proceeding before an impartial administrative law judge. The hearing will be stenographically The request or petition must be filed within a certain period reported. After the hearing, the administrative law judge will of time from the date the department mailed you notice of its issue a determination that will finally decide the matter(s) in action. Refer to the notice you received to determine your dispute unless either you or the department requests review time limit. These time limits are established by the Tax Law by the Tax Appeals Tribunal. If such a review is requested, the and cannot be extended. We recommend you use certified or record of hearing and any additional oral or written arguments registered mail. See Publication 55, Designated Private Delivery will be reviewed and the Tribunal will issue a decision Services, for a list of private delivery services that can be used, affirming, reversing, or modifying the administrative law judge’s and the address. determination, or referring the matter back to the administrative You may appear on your own behalf or you may have an law judge for further hearing. authorized representative present your case for review. An authorized representative must have a power of attorney from Court review you to appear on your behalf. If you do not agree with the Tax Appeals Tribunal’s decision, you may seek court review. There are time limits within which an If you are a person with a disability and you wish to application for court review must be filed. For some taxes, you request that a reasonable accommodation be provided must pay the tax, interest, and penalty or post a bond for this to you in order to participate in a conciliation conference, amount, plus court costs, when you file an application for court contact our designee for reasonable accommodation at review. tax.sm.reasonable.accommodations@tax.ny.gov. Small claims option Conciliation conference When petitioning for a hearing, you may elect to have your A conciliation conference is an efficient and inexpensive way to hearing held in the Small Claims Unit if the amount in dispute try to resolve a protest. The conference is conducted informally is within the dollar limits set by the Rules of Practice and by a conciliation conferee who will review all of the evidence Procedure, a copy of which will be sent to you with the petition presented to determine a fair result. After the conference, the forms. The hearing is conducted as informally as possible by an conferee will send you a proposed resolution in the form of impartial presiding officer. The presiding officer’s determination a Consent. If you indicate your acceptance by signing and is conclusive and is not subject to review by any other unit in the returning the Consent within 15 days, the disagreement will be Division of Tax Appeals, the Tribunal, or by any court in the state. concluded. Otherwise, the conferee will issue a Conciliation Order. This order is binding on the department and will be You may request petition forms and the Rules of Practice and binding on you unless you file a petition for a hearing with the Procedure of the Tax Appeals Tribunal by calling 518-266-3000, Division of Tax Appeals. faxing your request to 518-272-5178, or writing to: To request a conference, complete page 1 of this form and fax to DIVISION OF TAX APPEALS AGENCY BUILDING 1 518-435-8554 or mail to the address on page 1. EMPIRE STATE PLAZA Note: Failure of technology or electronic communication or ALBANY NY 12223 unavailability of the facsimile will not release the requestor from Forms and publications are also available on the division’s timely filing as required by the Tax Law. website at www.dta.ny.gov. Note: The address you provide on Form CMS-1-MN will not A request for petition forms and the rules is not considered the change any other address the department has on file for filing of a petition for hearing for purposes of the time limits, and you. If you wish to change an address you use for other Tax does not extend the time limits for filing a petition. Department matters visit www.tax.ny.gov for directions. Privacy notification Estate tax The right of the Commissioner of Taxation and Finance and the Estate tax filers are not eligible for hearings before the Division Department of Taxation and Finance to collect and maintain of Tax Appeals. personal information, including mandatory disclosure of Social For estate tax, if you elect not to file a Request for Conciliation Security numbers in the manner required by tax regulations, Conference, you must file a Notice of Petition and a Verified instructions, and forms, is found in the New York State Tax Petition with the Surrogate’s Court of the county with jurisdiction Law, including subdivision 3-a of section 170 thereof; and over the estate if you wish to pursue a court action. To obtain 42 USC 405(c)(2)(C)(i). an estate tax petition form, contact the clerk of the Surrogate’s The Tax Department uses this information primarily to administer Court having jurisdiction over the estate. proceedings in the Bureau of Conciliation and Mediation A copy of the Notice of Petition and Verified Petition Services, to identify the taxpayer, and for any other purpose must be filed simultaneously with the Commissioner of authorized by law. Taxation and Finance. Mail it to: Commissioner of Taxation Failure to provide the required information may subject you to and Finance, Office of Counsel, W A Harriman Campus, civil or criminal penalties, or both, under the Tax Law. Albany NY 12227-0911. This information is maintained by the Director of the Bureau of Conciliation and Mediation Services, NYS Tax Department, W A Harriman Campus, Albany NY 12227-0918; telephone 518-530-4628. |