Assembly Bill A8180

Signed By Governor
2011-2012 Legislative Session

Reforms the offer-in-compromise program

download bill text pdf

Sponsored By

Archive: Last Bill Status Via S3945 - Signed by Governor


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions
Votes

2011-A8180 (ACTIVE) - Details

See Senate Version of this Bill:
S3945
Law Section:
Tax Law
Laws Affected:
Amd §171, Tax L

2011-A8180 (ACTIVE) - Summary

Reforms the offer-in-compromise program.

2011-A8180 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  8180

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                              June 3, 2011
                               ___________

Introduced by M. of A. FARRELL -- (at request of the Department of Taxa-
  tion  and  Finance) -- read once and referred to the Committee on Ways
  and Means

AN ACT to amend the tax law, in relation to reforming the  offer-in-com-
  promise program

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision fifteenth of section 171 of  the  tax  law,  as
amended  by  chapter  513  of  the  laws  of 2002, is amended to read as
follows:
  Fifteenth. Have authority to compromise any taxes OR OTHER IMPOSITIONS
or any warrant or judgment for taxes OR OTHER  IMPOSITIONS  administered
by the commissioner, and the penalties and interest in connection there-
with, if the tax debtor has been discharged in bankruptcy, [or] is shown
by  proofs  submitted  to  be  insolvent,  [but] OR SHOWS BY PROOFS THAT
COLLECTION IN FULL WOULD CAUSE THE TAX DEBTOR UNDUE  ECONOMIC  HARDSHIP,
PROVIDED  THAT  the  amount  payable in compromise [shall in no event be
less than the amount, if any, recoverable through legal proceedings, and
provided that where] REASONABLY  REFLECTS  COLLECTION  POTENTIAL  OR  IS
OTHERWISE  JUSTIFIED BY THE PROOFS OFFERED BY THE TAX DEBTOR.  PROVIDED,
FURTHER, THE COMMISSIONER SHALL NOT ACCEPT ANY AMOUNT PAYABLE IN COMPRO-
MISE THAT WOULD UNDERMINE COMPLIANCE WITH THE TAXES OR OTHER IMPOSITIONS
ADMINISTERED BY THE COMMISSIONER, NOR SHALL THE COMMISSIONER ENTER  INTO
ANY  OFFER  OF COMPROMISE THAT WOULD BE ADVERSE TO THE BEST INTERESTS OF
THE STATE. WHERE the amount owing for taxes OR OTHER IMPOSITIONS or  the
warrant  or  judgment,  exclusive of any penalties and interest, is more
than one hundred thousand dollars, such compromise  shall  be  effective
only  when approved by a justice of the supreme court.  THE COMMISSIONER
SHALL PROMULGATE REGULATIONS DEFINING WHAT  CONSTITUTES  UNDUE  ECONOMIC
HARDSHIP.  THE  INABILITY TO MAINTAIN AN AFFLUENT OR LUXURIOUS LIFESTYLE
SHALL NOT CONSTITUTE UNDUE ECONOMIC HARDSHIP.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09464-03-1
              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.