Appeals
There are many informal and formal appeal options available for a taxpayer who disagrees with an audit finding.
STEP 1: The Exit Conference
The audit supervisor and the
taxpayer can meet at the end of an audit to review the work papers prepared by
the auditor. The taxpayer may submit additional information to challenge the auditor’s findings. In most cases, the auditors and taxpayer come to an agreement for the proper tax amount.
If they are unable to agree, the taxpayer can:
STEP 2: Request a Conciliation Conference or a Tax Appeals Tribunal (Group) hearing.
Conciliation Conference
this is an informal process involving (1) the
taxpayer and their representative, (2) someone from Finance’s Audit
Division and (3) supervised by a member from the Conciliation Unit.
Further appeals, contact Tax Appeals Tribunal.
|
OR |
Tax Appeals Tribunal
is an independent
City agency. A hearing is held (1) for the taxpayer and their
representative and (2) a Finance staff member. It is held in front of an
Administrative Law Judge who then makes a decision.
Further appeals, proceed to STEP 3 |
STEP 3: You can appeal the
Administrative Law Judge’s decision to the Tax Appeals Tribunal Commissioners’ Review. This group is made up of three members.
STEP 4: Judicial Review of Tribunal Decision
The taxpayer can appeal
the decision of the Commissioners Tribunal to the
New York State
Supreme Court, Appellate Division, First Department. For more
information on judicial appeals click the following Appellate Division
link:
http://www.courts.state.ny.us/courts/ad1/index.shtml
