Current through Register Vol. 46, No. 12, March 20, 2024
(a) General. Petitions for advisory opinions
must be made on the form prescribed by the Commissioner of Taxation and Finance
or on a submission that contains the same information as the prescribed form
and that is specifically designated as a petition for an advisory opinion. The
petition should be typewritten, if possible, but handwritten petitions will be
accepted. The petition should set forth the specific set of facts to which the
request for the advisory opinion relates, the exact issue sought to be resolved
and the petitioner's reasons for requesting the advisory opinion. The petition
may include a presentation of the petitioner's contentions about the
appropriate resolution of the issue raised in the petition, and any supporting
arguments and citations of pertinent law or regulations. The petitioner must
indicate in the petition whether the request relates to any matter currently
under audit, to a claim for credit, refund or reimbursement, to a proceeding
commenced under Part 3000 or Part 4000 of this Title, to a pending judicial
action or proceeding, to an issued statutory notice, to a petition for a
declaratory ruling, or to any other matter or proceeding involving the
commissioner or the Division of Tax Appeals. The petition must be submitted to
the address provided in the instructions to the petition for advisory opinion
form. The commissioner may allow the petition to be submitted
electronically.
(b) Representation
of petitioner.
(1) A petition for advisory
opinion may be filed by an individual on such individual's own behalf, by a
member of a partnership (without filing any power of attorney) on behalf of the
partnership, by a local official on behalf of a local jurisdiction, by the head
of a State agency on behalf of the agency, or by an officer or employee of a
corporation on behalf of the corporation. Where a corporation acts through an
employee, a power of attorney executed by an officer of the corporation must be
filed pursuant to Part 2390 of this Title.
(2) The spouse, parent or guardian of a
minor, or a person who prepared the tax return of a minor, may file a petition
for advisory opinion on behalf of such minor. Any person having a proper
interest in doing so may file a petition for advisory opinion on behalf of an
individual who is mentally or physically incapable of filing such a petition,
without filing any power of attorney.
(3) Any of the following may file a petition
for advisory opinion on behalf of another individual, a local jurisdiction, a
State agency or a business entity if authorized by a power of attorney signed
by such individual, a local official on behalf of the local jurisdiction, the
head of the State agency on behalf of the agency, a member of a partnership or
an officer of a corporation, where the power of attorney is filed with the
commissioner before or concurrently with the filing of the petition for
advisory opinion:
(i) an attorney-at-law
licensed to practice in New York State;
(ii) a certified public accountant duly
qualified to practice in New York State;
(iii) a public accountant enrolled with the
New York State Education Department under article 149 of the Education
Law;
(iv) an attorney-at-law or
accountant duly authorized to practice in any other state;
(v) a person admitted to practice before the
Internal Revenue Service or before the Tax Court of the United States;
and
(vi) the petitioner's spouse,
child or parent.
(4) No
person other than those described in this subdivision may file a petition for
advisory opinion on behalf of another except by special permission of the
commissioner. A request for permission must be made in writing to the address
provided in the instructions to the petition for advisory opinion
form.
(c) Completion of
petition for advisory opinion. A completed petition for advisory opinion is one
that contains sufficient and appropriate information on the basis of which the
commissioner can render an advisory opinion. It must contain the following
items:
(1) the name, address and telephone
number of the petitioner;
(2) the
name, address and telephone number of the petitioner's representative, if
any;
(3) the taxable years or
periods involved, if any, and the amount of tax in question, if
known;
(4) a clear and complete
statement of the set of facts upon the basis of which the requested advisory
opinion is to be framed;
(5) an
explicit statement of the question to which an answer is sought or of the issue
sought to be resolved;
(6) a
statement about whether any issue identified in the petition for advisory
opinion is related to an audit or examination of any return of the petitioner,
a claim for refund, credit or reimbursement, a proceeding commenced under Part
3000 or Part 4000 of this Title, a pending judicial action or proceeding, to an
issued statutory notice, to a petition for a declaratory ruling filed pursuant
to section
2375.3 of
this Title, or any other matter or proceeding involving the commissioner or the
Division of Tax Appeals;
(7) the
signature of the petitioner or the petitioner's representative;
(8) an identifying number or numbers as
prescribed by the commissioner in the form of social security numbers, employer
identification numbers or other numbers that are deemed necessary for the
proper enforcement of the Tax Law and will be used for tax administration
purposes only; and
(9) a signed
statement of consent to publication of the advisory opinion upon
issuance.