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 2394.10 - Effect of decision

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 2394.10

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

(a) If the State Tax Commission determines that the issuance of a warrant commanding a levy upon the real and personal property of the applicant was not reasonable under the circumstances, said warrant shall be vacated.

(b) If the State Tax Commission determines that the amount warranted was not appropriate under the circumstances, the warrant shall be reduced or abated consistent with the findings in such decision.

(c) A decision of the State Tax Commission rendered after a hearing as provided for in this Part, where relevant, may be introduced into evidence by either party at a hearing held pursuant to the provisions of Part 3000 of this Title. Such decision shall not be considered conclusive of any relevant issues to be decided or determined at a hearing held pursuant to Part 3000 of this Title.

(d) The State Tax Commission shall not be precluded from issuing a warrant for taxes, penalties or interest determined to be due and owing from any person after a hearing held pursuant to Part 3000 of this Title.

Disclaimer: These regulations may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.