Dispute a bill or adjusted refund
Individuals
The Individual Liability Resolution Center provides taxpayers and their authorized representatives with an informal means of resolving taxpayer disputes resulting from the issuance of personal income tax bills (assessments) or personal income tax adjusted refunds.
Online
You can respond to your bill or notice online. Simply create an Online Services account, if you don't already have one, log in, and get started. View demos and videos for more information.
By phone
- To disagree with your personal income tax bill.
- To disagree with your personal income tax adjusted refund.
By mailing address
| Bills: |
NYS Assessment Receivables |
|
Adjusted |
NYS Department of Taxation and Finance |
Businesses
The Business Liability Resolution Center provides taxpayers and their authorized representatives with an informal means of resolving taxpayer disputes resulting from the issuance of bills (assessments) for corporation tax, metropolitan commuter transportation mobility tax (MCTMT, sales and use tax, withholding tax, or adjusted refunds for corporation tax and MCTMT.
Online
You can respond online to bills and many notices. Simply create an Online Services account, if you don't already have one, log in, and get started. View demos and videos for more information.
By phone
By mailing address
| Bills: | NYS Assessment Receivables PO Box 4127 Binghamton, NY 13902-4127 |
| Adjusted refunds: | NYS Department of Taxation and Finance Liability Correspondence Section W.A. Harriman Campus Albany, NY 12227 |
