New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter XI - Tax Appeals Tribunal
Part 3000 - Tax Appeals Tribunal Rules Of Practice And Procedure
Section 3000.21 - Frivolous petitions

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 3000.21

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

If a petitioner commences or maintains a proceeding primarily for delay, or if the petitioner's position in a proceeding is frivolous, the tribunal may, on its own motion or on the motion of the office of counsel, impose a penalty against such petitioner of not more than $500. This penalty shall be in addition to any other penalty provided by law, and shall be collected and distributed in the same manner as the tax to which the penalty relates. The following are examples of frivolous positions:

(a) that wages are not taxable as income;

(b) that petitioner is not liable for income tax because petitioner has not exercised any privileges of government;

(c) that the income tax system is based on voluntary compliance and petitioner therefore need not file a return;

(d) that Federal Reserve Notes are not "legal tender" or "dollars," and petitioner therefore cannot measure his or her income; and

(e) that only states can be billed and taxed directly.

Disclaimer: These regulations may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.