Senate Bill S5822

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5822
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                May 2, 2017
                                ___________
 
 Introduced  by  Sen. LATIMER -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in relation to notices to taxpayers regard-
   ing the right to a hearing sent by the division  of  taxation  or  the
   division of appeals

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 3005 of the tax law, as added by chapter 369 of the
 laws of 1995, is amended to read as follows:
   § 3005. Requirements of certain department letters, notices and  docu-
 ments.  (A)  The division of taxation or the division of tax appeals, as
 the case may be, shall include a  return  address  in  every  [(a)]  (1)
 letter  to  a taxpayer regarding the taxpayer's liability for tax, [(b)]
 (2) notice which gives a person the right to a hearing  under  any  tax,
 [(c)]  (3)  billing  or collection document and [(d)] (4) administrative
 law judge determination and tribunal decision, to which the taxpayer may
 write with questions regarding the letter,  notice,  document,  determi-
 nation  or decision.   Such notices and documents described in [subdivi-
 sions (b)] PARAGRAPHS TWO and [(c)] THREE of this [section]  SUBDIVISION
 shall  also  include a telephone number which the taxpayer may call with
 questions regarding the notice or document. Such  address  or  telephone
 number  may  be  within  the division of taxation or the division of tax
 appeals, or within another appropriate state or other agency, and may be
 included in the letter, notice, document, determination or decision,  or
 on  a  separate, accompanying document. Nothing in this section shall be
 construed to prevent either such division from including an  address  or
 telephone  number in other letters, notices or documents sent to taxpay-
 ers or other persons.
   (B) ANY NOTICE TO A TAXPAYER REGARDING THE RIGHT TO  A  HEARING  SHALL
 REQUIRE  THE  TAXPAYER  TO  CONFIRM RECEIPT OF SUCH NOTICE. IN THE EVENT
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD11269-02-7

 S. 5822                             2
 
 THAT THE TAXPAYER DOES NOT CONFIRM RECEIPT  OF  SUCH  NOTICE,  THEN  THE
 DIVISION OF TAXATION OR THE DIVISION OF TAX APPEALS, AS THE CASE MAY BE,
 SHALL  SEND  SUCH  NOTICE  AT  LEAST  ONCE A MONTH FOR THREE CONSECUTIVE
 MONTHS  PRIOR TO ADJUDICATING THE ISSUE. NO TAXPAYER SHALL BE DENIED THE
 RIGHT TO A HEARING WHEN THE TAX PAYER CAN DEMONSTRATE THAT  THE  ADDRESS
 USED FOR MAILINGS BY THE DEPARTMENT IS AN INCORRECT ADDRESS AND THE MAIL
 SENT FROM THE DEPARTMENT WAS UNABLE TO BE DELIVERED OR WHEN THE TAXPAYER
 CAN  PROVIDE OTHER SUFFICIENT EVIDENCE DEMONSTRATING THAT THE FAILURE TO
 RESPOND TO SUCH NOTICE WAS DUE TO NO FAULT OF THE TAXPAYER. NO TAX ISSUE
 SHALL BE FINALLY ADJUDICATED BY THE DIVISION OF TAXATION OR THE DIVISION
 OF TAX APPEALS PRIOR TO A HEARING WHEN A TAXPAYER  WHO  PROVIDES  SUFFI-
 CIENT  EVIDENCE DEMONSTRATING THAT THE FAILURE TO RESPOND TO A NOTICE OF
 A RIGHT TO A HEARING WAS DUE TO NO FAULT  OF  THE  TAXPAYER  REQUESTS  A
 HEARING.
   §  2.  This  act  shall take effect immediately and shall apply to any
 taxpayer who provides sufficient evidence demonstrating that the failure
 to respond to a notice of a right to a hearing was due to  no  fault  of
 the taxpayer and who was denied the right to a hearing on or after Janu-
 ary 1, 2009.