Office of the Taxpayer Rights Advocate

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 may have 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.

Mail

1. Complete Form DTF-911, Request for Assistance from the Office of the Taxpayer Rights Advocate.
2. Mail the form to:
   
   
   NYS TAX DEPARTMENT
   OFFICE OF THE TAXPAYER RIGHTS ADVOCATE
   W A HARRIMAN CAMPUS
   ALBANY NY 12227-0912

Fax

1. Fill out completely Form DTF-911, Request for Assistance from the Office of the Taxpayer Rights Advocate.
2. Fax the completed DTF-911 to 518-435-8532.

Telephone

1. 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.
     
     
2. 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.

Your voice

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.

• Your rights as a New York State taxpayer
• Your rights during an audit
• Your rights during the collection process

If you identify a problem with the Tax Department or tax code that will affect other taxpayers, you may have identified a systemic problem.

Report 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.

Protest a department notice