Can I appeal a tax assessment made by the New York State Department?

Yes, taxpayers have the right to appeal a tax assessment made by the New York State Department of Taxation and Finance. The process for appealing an assessment typically involves a few steps, which begin after the issuance of the notice of assessment. Taxpayers should first carefully review the notice, as it will contain important information regarding the assessment amount, the basis for the assessment, and any deadlines for filing an appeal. The first level of appeal is known as an informal conference. Taxpayers can request this conference through the Office of Appeals and Conflicts Resolution. An informal conference can provide an opportunity for taxpayers to discuss their case with a representative, present evidence, and potentially resolve the matter without going through formal proceedings. If an informal conference does not yield a satisfactory outcome, the next option is to file a formal petition through the Division of Tax Appeals. Taxpayers must adhere to specific deadlines and procedures when filing such a petition. It is essential to gather all relevant documentation that supports the case, including income statements, receipts, and any other pertinent evidence. The Division of Tax Appeals will review the case and make a determination based on the facts and applicable law. It is also worth noting that the New York State Department of Taxation and Finance has resources available for taxpayers, including guidelines and forms that may be necessary for the appeal process. These resources can often be found on their website, which might provide further clarity on how to navigate the appeal process effectively. In addition, it would be advisable for taxpayers to stay informed about deadlines and specific procedures, as these can vary based on the nature of the assessment being contested.