CMS-1-MN (3/20) Page 2 of 2
If you disagree with an action taken by the Department
of Taxation and Finance (the issuance of a tax
deciency/determination, the denial of a refund claim or the
denial or revocation of a license, registration or exemption
certicate), you may protest by ling a Request for Conciliation
Conference or by ling a Petition for a Tax Appeals hearing.
The request or petition must be led within a certain period
of time from the date the department mailed you notice of its
action. Refer to the notice you received to determine your
time limit. These time limits are established by the Tax Law
and cannot be extended. We recommend you use certied or
registered mail. See Publication 55, Designated Private Delivery
Services, for a list of private delivery services that can be used,
and the address.
You may appear on your own behalf or you may have an
authorized representative present your case for review. An
authorized representative must have a power of attorney from
you to appear on your behalf.
If you are a person with a disability and you wish to
request that a reasonable accommodation be provided
to you in order to participate in a conciliation conference,
contact our designee for reasonable accommodation at
A conciliation conference is an ecient and inexpensive way
to resolve protests without a formal hearing. The conference
is conducted informally by a conciliation conferee who will
review all of the evidence presented to determine a fair result.
After the conference, the conferee will send you a proposed
resolution in the form of a Consent. If you indicate your
acceptance by signing and returning the Consent within 15 days,
the disagreement will be concluded. Otherwise, the conferee
will issue a Conciliation Order. This order is binding on the
department and will be binding on you unless you le a petition
for a hearing with the Division of Tax Appeals.
To request a conference, complete page 1 of this form and fax to
518-435-8554 or mail to the address on page 1.
Note: Failure of technology or electronic communication or
unavailability of the facsimile will not release the requestor from
timely ling as required by the Tax Law.
Note: The address you provide on Form CMS-1-MN will not
change any other address the department has on le for
you. If you wish to change an address you use for other Tax
Department matters visit www.tax.ny.gov for directions.
The right of the Commissioner of Taxation and Finance and the
Department of Taxation and Finance to collect and maintain
personal information, including mandatory disclosure of Social
Security numbers in the manner required by tax regulations,
instructions, and forms, is found in the New York State Tax
Law, including subdivision 3-a of section 170 thereof; and
42 USC 405(c)(2)(C)(i).
The Tax Department uses this information primarily to administer
proceedings in the Bureau of Conciliation and Mediation
Services, to identify the taxpayer, and for any other purpose
authorized by law.
Failure to provide the required information may subject you to
civil or criminal penalties, or both, under the Tax Law.
This information is maintained by the Director of the Bureau
of Conciliation and Mediation Services, NYS Tax Department,
W A Harriman Campus, Albany NY 12227-0918; telephone
Tax Appeals hearing
The procedure in the Division of Tax Appeals is begun by ling
a petition. The petition must be in writing and must specically
indicate the actions of the department that are being protested.
The hearing is an adversarial proceeding before an impartial
administrative law judge. The hearing will be stenographically
reported. After the hearing, the administrative law judge will
issue a determination that will nally decide the matter(s) in
dispute unless either you or the department requests review
by the Tax Appeals Tribunal. If such a review is requested, the
record of hearing and any additional oral or written arguments
will be reviewed and the Tribunal will issue a decision
arming, reversing, or modifying the administrative law judge’s
determination, or referring the matter back to the administrative
law judge for further hearing.
If you do not agree with the Tax Appeals Tribunal’s decision, you
may seek court review. There are time limits within which an
application for court review must be led. For some taxes, you
must pay the tax, interest, and penalty or post a bond for this
amount, plus court costs, when you le an application for court
Small claims option
When petitioning for a hearing, you may elect to have your
hearing held in the Small Claims Unit if the amount in dispute
is within the dollar limits set by the Rules of Practice and
Procedure, a copy of which will be sent to you with the petition
forms. The hearing is conducted as informally as possible by an
impartial presiding ocer. The presiding ocer’s determination
is conclusive and is not subject to review by any other unit in the
Division of Tax Appeals, the Tribunal, or by any court in the state.
You may request petition forms and the Rules of Practice and
Procedure of the Tax Appeals Tribunal by calling 518-266-3000,
faxing your request to 518-272-5178, or writing to:
DIVISION OF TAX APPEALS
AGENCY BUILDING 1
EMPIRE STATE PLAZA
ALBANY NY 12223
Forms and publications are also available on the division’s
website at www.dta.ny.gov.
A request for petition forms and the rules is not considered the
ling of a petition for hearing for purposes of the time limits, and
does not extend the time limits for ling a petition.
Estate tax lers are not eligible for hearings before the Division
of Tax Appeals.
For estate tax, if you elect not to le a Request for Conciliation
Conference, you must le a Notice of Petition and a Veried
Petition with the Surrogate’s Court of the county with jurisdiction
over the estate if you wish to pursue a court action. To obtain
an estate tax petition form, contact the clerk of the Surrogate’s
Court having jurisdiction over the estate.
A copy of the Notice of Petition and Veried Petition
must be led simultaneously with the Commissioner of
Taxation and Finance. Mail it to: Commissioner of Taxation
and Finance, Oce of Counsel, W A Harriman Campus,
Albany NY 12227-0911.
Notice of Taxpayer Rights