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 2394.11 - Consolidation of hearings
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 2394.11
Current through Register Vol. 46, No. 12, March 20, 2024
(a) If any person to whom the provisions of this Part apply has filed a timely petition for a hearing provided for in any provision of the Tax Law to which Part 3000 of this Title is applicable, then, where convenient and practicable, the hearing authorized by Part 3000 of this Title may be scheduled concurrently with the hearing provided for by this Part with the consent of the applicant or his duly authorized representative and the Director of the Tax Appeals Bureau.
(b) Where the hearing authorized by Part 3000 of this Title is scheduled concurrently with the hearing provided for in this Part:
(1) the
decision of the State Tax Commission with regard to the probable validity of
the department's claim upon the issuance of a predecision warrant shall be
rendered within the limitations of time provided in subdivision (a) of section
2394.9
of this Part; and
(2) the decision
or determination of the State Tax Commission as concerns all other issues shall
be rendered within the limitations of time as are provided by law or rule for
such hearing authorized by Part 3000 of this Title.
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