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 2394.13 - Priority of scheduling

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 2394.13

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

(a) Unless the State Tax Commission has rendered a decision as provided in subdivision (a) of section 2394.10 of this Part and the warrant has been vacated pursuant thereto, any person, to whom the provisions of this Part are applicable and who has otherwise timely petitioned for a hearing as provided for in the applicable sections of the Tax Law to which Part 3000 of this Title is applicable, is entitled to and shall be granted a priority of scheduling as to the hearing of said petition by the Tax Appeals Bureau.

(b) Written request for a priority of scheduling of hearing of such petitions shall be made to:

New York State Tax Commission

Director of Tax Appeals Bureau

Building 9, State Office Campus

Albany, NY 12227

(c) The provisions of this section shall not apply where the hearing provided for in this Part and the hearing provided for in Part 3000 of this Title have been consolidated pursuant to section 2394.11 of this Part.

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