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Challenge our decisions or actions

Informal resolution

We offer a variety of informal ways for you to protest our decisions or actions. 

  • Our Dispute a bill or adjusted refund page explains how to respond online to:
    • a bill related to a return you filed or failed to file
    • an adjustment to your refund
       
  • To refute audit findings, you may submit proof to support your position.
     
  • Most notices also provide contact information so you can discuss the case.
     
  • To resolve issues related to our collection or enforcement actions, see Warrants, liens, levies, income executions.

Courtesy conferences

You may request a "courtesy conference" to dispute a bill issued after a field audit. You may do this if:

  • the administrative protest process for the bill has expired; and
  • you have new information to support your position. 

We will not grant a courtesy conference:

  • unless you present new information in the case;
  • if you've requested an Advisory Opinion on the matter; or 
  • you've challenged or are challenging the audit results in court.

You must submit written requests for courtesy conferences, including the basis for the request, to:

NYS Assessment Receivables
PO Box 4127
Binghamton NY 13902-4127

Who grants or denies the requests? The District Audit Manager for the office that conducted the original audit.

Protest and appeal

  • You have the right to formally protest or appeal most of our determinations or actions. However, you must take certain steps and meet set deadlines.
      
  • We explain these steps in notices sent to you and in other documents, including Publication 131, Your Rights and Obligations Under the Tax Law.
     
  • You don't have the right to a pre-payment protest or appeal if you owe tax, interest, or penalties as a result of:
    • a mathematical or clerical error on a return
    • a change made to your federal return by the IRS 
    • your failure to pay the tax that you reported being due on your return
       
  • However, after you pay these amounts, you may later file a claim for refund or credit if you believe you have adequate proof to support your claim. (The IRS, for example, may cancel or adjust an assessment. This could entitle you to a NYS refund.)

If it's our fault

If we made an error, you may apply:

  1. for the elimination of any interest and penalties
  2. to recover certain costs and fees related to administrative or court proceedings
  3. to receive payment for civil damages for:
    • failure to release a lien, 
    • unauthorized collection actions, or 
    • unauthorized disclosure of returns and return information

Professional guidance: You may wish to consult an attorney or tax professional, particularly if you wish to take the actions outlined in 3. above. That's because, in most cases, time limitations apply, and you must meet specific requirements.

Help with an ongoing issue. For help on problems you couldn't resolve through our usual process, see:

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