Fill - Free fillable Cms1mn Form CMS-1-MN:3/20:Request for Conciliation Conference:cms1mn PDF form

Department of Taxation and Finance

Bureau of Conciliation and Mediation Services

Request for Conciliation Conference

Name of taxpayer Taxpayer ID number (EIN or SSN)

Current address (number and street)

City State ZIP code Daytime telephone number

( )

Taxpayer’s representative, if any (name of representative and rm)

Address (number and street)

City State ZIP code Daytime telephone number

( )

If you are not representing yourself, you must submit a properly completed power of attorney (Form POA-1). Review

20 NYCRR 4000.2(d) to see if special permission is also needed. For all estate tax matters, submit Form ET-14, Estate Tax Power of

Attorney, instead of Form POA-1.

I am requesting a conciliation conference for tax type:

for the years and/or periods because I have received the following:

I would like my conference scheduled at the Tax Department oce located in:

Albany Binghamton Brooklyn Bualo Hauppauge

Kew Gardens Rochester Syracuse White Plains Utica

I would like my conference held by telephone:

( )

Explain why you disagree with the department notice (attach additional pages, if necessary):

CMS-1-MN (3/20) Page 1 of 2

I understand that a willfully false representation is a misdemeanor punishable under Penal Law § 210.45.

Print name of person signing Signature Date

Fax to: 518-435-8554 or Mail to: NYS TAX DEPARTMENT

BUREAU OF CONCILIATION AND MEDIATION SERVICES

W A HARRIMAN CAMPUS

ALBANY NY 12227-0918

Keep a copy of this request including attachments and the fax conrmation or certied/registered mail receipt (a fax

conrmation is not proof of ling).

Notice of deciency,

determination, or another liability

with formal protest rights.*

Notice date:

Notice number L-

*attach copy of notice

Notice of disallowance, refund

denial, or unanswered refund claim.*

Notice date:

Notice number:

No notice was received but a

claim for refund was led on:

*attach copy of notice or claim (such as

a tax return)

Refusal, revocation, suspension,

or denial of a license, permit,

certicate, registration or exempt

status.*

Notice date:

Notice type:

*attach copy of notice

I will need an interpreter available for the conference: In my language of choice: .

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

deciency/determination, the denial of a refund claim or the

denial or revocation of a license, registration or exemption

certicate), 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 certied 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

tax.sm.reasonable.accommodations@tax.ny.gov.

Conciliation conference

A conciliation conference is an ecient 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.

Privacy notication

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

518-530-4628.

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 specically

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

arming, reversing, or modifying the administrative law judge’s

determination, or referring the matter back to the administrative

law judge for further hearing.

Court review

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

review.

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 ocer. The presiding ocer’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

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 Veried

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 Veried Petition

must be led simultaneously with the Commissioner of

Taxation and Finance. Mail it to: Commissioner of Taxation

and Finance, Oce of Counsel, W A Harriman Campus,

Albany NY 12227-0911.

Notice of Taxpayer Rights

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