Challenge Tax Department actions

Challenging a Tax Dept action

Video: Challenging a
Tax Dept action

NYS Your Rights as a Taxpayer

Video: NYS Your
Rights as a Taxpayer

You have the right to challenge - or "protest" - any Tax Department bill or notice that you disagree with.  You can protest a matter in different ways, depending on the kind of notice you received, and whether the time limit stated on the notice has expired.

However you choose to challenge the Tax Department's actions, be sure to follow the printed instructions on the document, including the deadline for filing.

Informal protests

An informal protest is the easiest, fastest, and least expensive way to challenge a bill or adjusted refund. You can submit your informal protest in any of the following ways:

- Online

Create an Online Services account with the Tax Department, if you don't already have one, to use our Respond to Department Notice online service to explain why you disagree with certain notices.

- Phone

Speak directly to a Tax Department representative.

- Mail

We'll review any documents or explanation that you submit in writing.

Formal protests
Certain notices give rise to formal protest rights. These notices will clearly state that you may challenge the notice by filing a Request for Conciliation Conference (Form CMS-1) or a Petition for a Division of Tax Appeals Hearing (Form TA-10). In either case, you can represent yourself, or give someone (such as an accountant or attorney) authority to appear on your behalf.

If the notice doesn't indicate that you have formal protest rights, you may only file an informal protest.

Updated: July 23, 2013