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 2394.8 - Burden of proof
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 2394.8
Current through Register Vol. 46, No. 12, March 20, 2024
(a) In a hearing pursuant to this Part involving the issue of whether the issuance of a warrant is reasonable under the circumstances, the burden of proof in respect to such issue shall be upon the department.
(b) In a hearing pursuant to this Part involving the issue of whether the amount so warranted is appropriate under the circumstances, the department shall provide a written statement which contains any information with respect to which the determination of the amount of the warrant was based, but the burden of proof in respect to the issue of the appropriateness of such amount shall be upon the applicant.
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