New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IX - Procedural Regulations
Part 2394 - Prompt Hearing Procedure Regarding Predecision Warrants And Warrants Issued Pursuant To Jeopardy Assessments
Section 2394.1 - Meaning of terms

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 2394.1

Current through Register Vol. 46, No. 12, March 20, 2024

(a) Person. The term person, as used in this Part, includes but is not limited to an individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee, and any other individual or entity acting in a fiduciary or representative capacity, and any combination of the foregoing.

(b) Predecision warrant.

(1) The term predecision warrant as used in this Part means any warrant issued by the State Tax Commission commanding a levy upon the real and personal property of any person prior to the rendering to that person of a decision or determination of the State Tax Commission after a hearing held pursuant to the authority of sections 171, 279-a, 280, 280-a, 288, 295, 430, 478, 503-a, 510, 689, 722, 962, 1007, 1089, 1138, 1139, 1250, 1312, 1468 and 1519 of the Tax Law.

(2) The term predecision warrant also includes any warrant issued by the State Tax Commission commanding a levy upon the real and personal property of any person pursuant to a jeopardy assessment as authorized by sections 280-a, 694, 962, 1007, 1094 and 1138 of the Tax Law.

(3) The term predecision warrant does not include any warrant commanding a levy upon the real and personal property of any person where such person has:
(i) been specifically denied a right to a hearing by any provision of the Tax Law;

(ii) had a hearing or an opportunity for a hearing pursuant to any provision of the Tax Law, and a decision (including a default decision) or a determination has been rendered by the State Tax Commission; or

(iii) waived his rights to, or otherwise failed to avail himself of, a hearing as provided for in sections 171, 279-a, 280, 280-a, 288, 295, 430, 478, 503-a, 510, 689, 722, 962, 1007, 1089, 1138, 1139, 1250, 1312, 1468 and 1519 of the Tax Law.

(c) Probable validity of the department's claim. The term probable validity of the department's claim means that the issuance of a warrant is reasonable under the circumstances and the amount so warranted is appropriate under the circumstances.

(d) Proper power of attorney. The term a proper power of attorney means a power of attorney which meets the requirements of Part 2390 of this Title.

(e) Business day. The term business day means any day of the week other than a Saturday, Sunday or a legal holiday in the State of New York.

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