N.Y. Comp. Codes R. & Regs. tit. 20 § 2400.2

Current through Register Vol. 46, No. 50, December 11, 2024

Section 2400.2 - Notice of failure to release a lien

Tax Law, § 3032(c) and (d)

(a) Administrative review may be obtained by filing a notice of failure to release a lien, as prescribed in subdivision (b) of this section, after the expiration of the 40-day period described in section 2400.1(a)(1)-(2) of this Part. Filing such a notice of failure to release a lien is not a prerequisite to bringing a civil action for damages for failure to release a lien in the Court of Claims. Nor does filing such a notice extend the statute of limitations for bringing a civil action for damages in the Court of Claims. However, the amount of damages awarded in a civil action under section 3032 of the Tax Law may be reduced if the court determines that the plaintiff has not exhausted the available administrative remedies within the department.

(b)

(1) A "notice of failure to release a lien," must be sent in writing to the commissioner and must include:

(i) the taxpayer's name, identification number, current address, current home and work telephone numbers;

(ii) any convenient times the taxpayer can be contacted;

(iii) a copy of the State tax warrant affecting the taxpayer's property, if available;

(iv) the grounds, in reasonable detail, for the claim (include copies of any available substantiating documentation or correspondence with the Department of Taxation and Finance);

(v) a description of the injuries incurred by the taxpayer (include copies of any available substantiating documentation or evidence);

(vi) the dollar amount of the claim, including any damages that have not yet been incurred but that are reasonably foreseeable (include copies of any available substantiating documentation or evidence); and

(vii) the signature of the taxpayer or duly authorized representative.

(2) For purposes of paragraph (1) of this subdivision, a duly authorized representative is any person permitted to represent the taxpayer who has a written power of attorney executed by the taxpayer.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 2400.2