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 2394.9 - Decision of the State Tax Commission

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 2394.9

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

(a) The State Tax Commission shall issue a decision within 15 business days from the latter of the;

(1) close of the prompt hearing;

(2) date fixed for the close of submission of evidence as provided in subdivision (h) of section 2394.7 of this Part; or

(3) date fixed for submission of briefs.

(b) The decision of the State Tax Commission shall be limited to findings of fact and conclusions of law as to whether the issuance of a warrant commanding a levy upon the real and personal property of the applicant is reasonable under the circumstances and the amount so warranted is appropriate under the circumstances.

(c) The State Tax Commission will consider all relevant evidence adduced at such hearing including evidence not known at the time of the issuance of the warrant.

(d) The State Tax Commission in rendering its decision with respect to the issue of whether the issuance of the warrant commanding a levy upon the real and personal property of any person is reasonable under the circumstances, shall make findings of fact and conclusions of law as to whether:

(1) taxes, penalties or interest are claimed to be due and owing the department from such person;

(2)
(i) such person is or appears to be designing to quickly depart from New York State or to conceal himself;

(ii) such person is or appears to be designing quickly to place his property beyond the reach of the department either by removing it from New York State, or by concealing it, or by transferring it to other persons, or by dissipating it; or

(iii) such person's financial solvency appear to be imperiled. The decision of the State Tax Commission shall also contain findings of fact and conclusions of law as to whether the amount warranted is appropriate under the circumstances.

(e) The decision of the State Tax Commission shall be mailed to the applicant and his representative by registered or certified mail.

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