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Tax Dispute Pre-Assessment Review New York
In New York, a tax dispute pre-assessment review offers taxpayers an opportunity to contest proposed tax assessments before they are finalized. This procedure can help individuals or businesses avoid unwarranted tax burdens without needing to file a post-assessment appeal.
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1. Tax Dispute Pre-Assessment Review New York: What It Is
A pre-assessment review allows taxpayers to challenge a tax authority’s preliminary findings before a formal tax notice is issued. This administrative remedy is the only official dispute resolution mechanism available prior to assessment.
Tax Dispute Pre-Assessment Review New York: Key Features
This process is designed for self-correction by the tax authority. If a taxpayer receives a proposed assessment based on an audit or investigation and disagrees with the findings, they may request a review. The responsible tax office evaluates the case and may withdraw or amend the proposed charges.
Tax Dispute Pre-Assessment Review New York: Who May Apply
Only taxpayers who receive a written notice of proposed tax assessment or audit findings may file. The application must be submitted within 30 days of receiving the notice. During the review, enforcement actions are generally suspended until a decision is reached.
2. Tax Dispute Pre-Assessment Review New York: Filing Process
The application must include the taxpayer’s information, the reasons for disputing the proposed assessment, and relevant supporting evidence.
Tax Dispute Pre-Assessment Review New York: Steps to File
Here is a brief outline of the procedure:
| Step | Description |
|---|---|
| Notice Received | Taxpayer receives a proposed assessment letter from NYS Department of Taxation and Finance |
| Review Request | Within 30 days, a written request for review must be submitted to the tax authority |
| Review Conducted | Tax department evaluates the legitimacy and correctness of the proposed tax |
| Decision Issued | The department may accept, reject, or revise the initial findings |
Tax Dispute Pre-Assessment Review New York: Possible Outcomes
- Accepted: The tax authority agrees with the taxpayer and adjusts or cancels the assessment.
- Rejected: The review confirms the proposed charges, and the case moves to official assessment.
- Excluded: If filed late or incomplete, the case may be excluded without full consideration.
- Reinvestigation Ordered: The case is sent back for further examination before a final outcome.
3. Tax Dispute Pre-Assessment Review New York: Post-Decision Options
If the review results in an unfavorable outcome, further legal recourse is available.
Tax Dispute Pre-Assessment Review New York: Filing a Formal Protest
axpayers may request a Conciliation Conference through the Bureau of Conciliation and Mediation Services (BCMS), or file a petition with the Division of Tax Appeals (DTA), within 90 days of the assessment notice. The request must be submitted to the Bureau of Conciliation and Mediation Services (BCMS) or filed as a petition with the Division of Tax Appeals. If this is rejected, additional legal actions may follow.
Tax Dispute Pre-Assessment Review New York: Administrative Appeals
Taxpayers may also pursue an administrative appeal via the Bureau of Conciliation and Mediation Services (BCMS) or Division of Tax Appeals. The request must be filed within 90 days from the protest decision or the original assessment.
Tax Dispute Pre-Assessment Review New York: Legal Action in Court
If administrative relief fails,“The taxpayer may seek judicial review by initiating an Article 78 proceeding in the New York State Supreme Court within 90 days of the final administrative decision. This must be done within 90 days of the final administrative decision. Given the legal complexity, legal counsel is highly advised for this stage.
4. Tax Dispute Pre-Assessment Review New York: When and Why to File
Pre-assessment review is especially useful when a taxpayer wishes to avoid litigation or penalties from a finalized tax bill. It provides a lower-risk opportunity to correct misunderstandings before they become costly legal battles.
Tax Dispute Pre-Assessment Review New York: Best Practices
- Respond promptly—within the 30-day deadline.
- Be specific—detail why the proposed assessment is incorrect.
- Provide documentation—supporting evidence is critical.
- Consider legal advice—even at this early stage, experienced tax attorneys can help prepare a stronger case.
The information provided in this article is for general informational purposes only and does not constitute legal advice. Reading or relying on the contents of this article does not create an attorney-client relationship with our firm. For advice regarding your specific situation, please consult a qualified attorney licensed in your jurisdiction.
