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Department of Taxation and Finance

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

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

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

To disagree with your bill for sales tax, corporation tax, or withholding tax.

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
Updated: