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Department of Taxation and Finance

Challenge Tax Department actions

You have the right to challenge - or "protest" - any Tax Department bill or notice that you disagree with.  You can protest 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, if you don't already have one, and use Respond to Department Notice to explain why you disagree.
  • Phone - Speak directly to a Tax Department representative by calling the number on the notice you received.
  • Mail - We'll review any documents or explanation that you submit in writing.

Formal protests

Certain notices have formal protest rights. These notices will clearly state that you may challenge the notice by filing Form CMS-1, Request for Conciliation Conference or Form TA-100, Petition for a Division of Tax Appeals Hearing. 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.

Challenging a Tax Dept action

Video: Challenging a
Tax Dept action

NYS Your Rights as a Taxpayer

Video: NYS Your
Rights as a Taxpayer

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