Office of the Taxpayer Rights Advocate
How we can help you
If you have trouble resolving a tax issue with the Department of Taxation and Finance and have exhausted all other administrative remedies, the Taxpayer Rights Advocate may be able to help.
We respond to all requests for help. We listen to your problem, examine your situation, check department records, and discuss your complaint with you. If you need a person to assist you, or if the department is being unresponsive, we can step in to help. Sometimes the help might be simply connecting you with the right person in the department's appropriate division.
The advocate helps:
- ensure fair and consistent application of New York tax law and department policies
- promote taxpayer issues and concerns to department policymakers and state legislators
- provide a fresh look at individual tax situations that have exhausted all other administrative avenues
- solve problems and suggest options to taxpayer dilemmas
- advocate for individual taxpayer concerns
The advocate cannot:
- change New York State tax law for individual situations
- change time limits for filing, payment, or refunds
- act as legal counsel for individual situations
- help you with your federal income tax, or taxes you pay to other states (although we can provide names of people at those agencies who can help)
If you have exhausted all administrative options and still think you have a legitimate claim for relief, please contact the Taxpayer Rights Advocate office.
- Complete Form DTF-911, Request for Assistance from the Office of the Taxpayer Rights Advocate.
- Mail the form to:
NYS TAX DEPARTMENTOFFICE OF THE TAXPAYER RIGHTS ADVOCATEW A HARRIMAN CAMPUSALBANY NY 12227-0912
- Fill out completely Form DTF-911, Request for Assistance from the Office of the Taxpayer Rights Advocate.
- Fax the form to 518-435-8532.
- Have at hand any documentation relevant to the matter you need to resolve, such as:
- the names of the tax laws, policies, or regulations;
- records of any correspondence you have had with the Tax Department.
- Call 518-530-4357.
The Office of the Taxpayer Rights Advocate was established in 2009 as a place for taxpayers to receive an independent review of their tax situation while promoting and upholding the department's mission of fair and equitable application of the tax laws. Besides review of specific cases, we participate in the department’s policy committees, lobby for taxpayer issues, and propose legislation. We also educate the public about the department’s policies, processes, and procedures, and about New York tax laws.
We report directly to the department commissioner, not to any taxing or collection divisions. We also participate in various department tax policy teams to proactively comment on prospective policies that affect taxpayers.
If you identify a problem with the Tax Department or tax code that will affect other taxpayers, you may have identified a systemic problem.
You can challenge a notice you received from the Tax Department that states you have protest rights. You can either:
- request a conciliation conference, or
- petition for a Tax Appeals hearing.
- Form DTF-911, Request for Assistance from the Office of the Taxpayer Rights Advocate
- NYS Taxpayer Bill of Rights—Article 41 of New York State Tax Law
- TSB-M-97(10)C, (5)I, (9)M, (3)R, (13)S, Taxpayer Bill of Rights Act of 1997
- TSB-M-93(2)C, (2)I, (2)M, (2)R, (2)S, Chapter 770 of the Law of 1992 (Taxpayers' Bill of Rights)
- Your rights as a New York State taxpayer
Having trouble with your tax preparer? See file a Tax Preparer Complaint.
We cannot accept refund status inquiries for any tax year unless:
- there's been an undue delay of more than four months in the processing of the claim, and
- you have already inquired about the claim through the department's established methods for refunds.
If it's been fewer than four months, you can check your income tax refund status online.
For more information about the status of other tax refunds, please see Contact us.
Kudos for our Taxpayer Rights Advocate team
". . . each advocate was well educated, versed and prepared to discuss the facts, exhibits and my position in this case. During our conversations, they always made me feel that I was listened to, I was heard and I was respected. They made me feel that they took their professional responsibilities as advocates seriously, were sympathetic to my situation, and were dedicated to assisting the taxpayer."
- Carol H., Roslyn, NY