Office of the Taxpayer Advocate

We can help you if your issue meets at least one of the following guidelines:

1. You have made a reasonable attempt to solve your inquiry or complaint with the Department of Finance. Your inquiry or complaint has not been resolved or you have not received a timely response.
2. You believe you can show that the Department of Finance is applying tax laws, regulations, or policies unfairly or incorrectly, or has injured or will injure your rights as a taxpayer.
3. You face a threat of immediate harmful action (for example, seizure of your funds or property) by the Department of Finance for a debt you believe you do not owe.
4. You face a threat of immediate harmful action (for example, seizure of your funds or property) by the Department of Finance for a debt you believe you can show is incorrect, unfair, or illegal.
5. You believe you can show that you will suffer damage that is beyond repair or a long-term harmful impact if relief is not granted.
6. You believe you can show that your problem affects other taxpayers and results from problems with the Department of Finance’s systems or processes. (You can report such systemic issues. Please note that the Office of the Taxpayer Advocate addresses systemic issues through policy recommendations. It will not review individual cases unless at least one of the other guidelines on this list is met).
7. You believe you can show that the rare facts in your case justify help from the Office of the Taxpayer Advocate.
8. You believe you can show that there is a compelling public policy reason why you should get help from the Office of the Taxpayer Advocate.

• You have not made a reasonable attempt to obtain relief through normal Department of Finance channels, including contacting 311.
• You are asking for legal or tax return preparation advice.
• You are trying to file or have filed a case with the Tax Commission, Tax Appeals Tribunal, or a New York state court.
• You are appealing an unfavorable decision from the Tax Commission, Tax Appeal Tribunal, or New York state court.
• You are claiming that a New York City tax law or system violates the New York State Constitution or the United States Constitution.
• The Office of the Taxpayer Advocate determines that the focus of your inquiry involves frivolous strategies intended to avoid or delay filing or paying New York City taxes.

• The Office of the Taxpayer Advocate will contact you at the email address or telephone number you provided.
• You will be given the contact information of a case advocate who will be working on your case. You may receive updates on your case by phone, email, or mail. If you have any questions, you can contact the case advocate directly.