N.Y. Comp. Codes R. & Regs. tit. 20 § 2376.2

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

Section 2376.2 - Petitions for advisory opinions

(a) General. Petitions for advisory opinions must be made on the form prescribed by the Commissioner of Taxation and Finance or on a submission that contains the same information as the prescribed form and that is specifically designated as a petition for an advisory opinion. The petition should be typewritten, if possible, but handwritten petitions will be accepted. The petition should set forth the specific set of facts to which the request for the advisory opinion relates, the exact issue sought to be resolved and the petitioner's reasons for requesting the advisory opinion. The petition may include a presentation of the petitioner's contentions about the appropriate resolution of the issue raised in the petition, and any supporting arguments and citations of pertinent law or regulations. The petitioner must indicate in the petition whether the request relates to any matter currently under audit, to a claim for credit, refund or reimbursement, to a proceeding commenced under Part 3000 or Part 4000 of this Title, to a pending judicial action or proceeding, to an issued statutory notice, to a petition for a declaratory ruling, or to any other matter or proceeding involving the commissioner or the Division of Tax Appeals. The petition must be submitted to the address provided in the instructions to the petition for advisory opinion form. The commissioner may allow the petition to be submitted electronically.

(b) Representation of petitioner.

(1) A petition for advisory opinion may be filed by an individual on such individual's own behalf, by a member of a partnership (without filing any power of attorney) on behalf of the partnership, by a local official on behalf of a local jurisdiction, by the head of a State agency on behalf of the agency, or by an officer or employee of a corporation on behalf of the corporation. Where a corporation acts through an employee, a power of attorney executed by an officer of the corporation must be filed pursuant to Part 2390 of this Title.

(2) The spouse, parent or guardian of a minor, or a person who prepared the tax return of a minor, may file a petition for advisory opinion on behalf of such minor. Any person having a proper interest in doing so may file a petition for advisory opinion on behalf of an individual who is mentally or physically incapable of filing such a petition, without filing any power of attorney.

(3) Any of the following may file a petition for advisory opinion on behalf of another individual, a local jurisdiction, a State agency or a business entity if authorized by a power of attorney signed by such individual, a local official on behalf of the local jurisdiction, the head of the State agency on behalf of the agency, a member of a partnership or an officer of a corporation, where the power of attorney is filed with the commissioner before or concurrently with the filing of the petition for advisory opinion:

(i) an attorney-at-law licensed to practice in New York State;

(ii) a certified public accountant duly qualified to practice in New York State;

(iii) a public accountant enrolled with the New York State Education Department under article 149 of the Education Law;

(iv) an attorney-at-law or accountant duly authorized to practice in any other state;

(v) a person admitted to practice before the Internal Revenue Service or before the Tax Court of the United States; and

(vi) the petitioner's spouse, child or parent.

(4) No person other than those described in this subdivision may file a petition for advisory opinion on behalf of another except by special permission of the commissioner. A request for permission must be made in writing to the address provided in the instructions to the petition for advisory opinion form.

(c) Completion of petition for advisory opinion. A completed petition for advisory opinion is one that contains sufficient and appropriate information on the basis of which the commissioner can render an advisory opinion. It must contain the following items:

(1) the name, address and telephone number of the petitioner;

(2) the name, address and telephone number of the petitioner's representative, if any;

(3) the taxable years or periods involved, if any, and the amount of tax in question, if known;

(4) a clear and complete statement of the set of facts upon the basis of which the requested advisory opinion is to be framed;

(5) an explicit statement of the question to which an answer is sought or of the issue sought to be resolved;

(6) a statement about whether any issue identified in the petition for advisory opinion is related to an audit or examination of any return of the petitioner, a claim for refund, credit or reimbursement, a proceeding commenced under Part 3000 or Part 4000 of this Title, a pending judicial action or proceeding, to an issued statutory notice, to a petition for a declaratory ruling filed pursuant to section 2375.3 of this Title, or any other matter or proceeding involving the commissioner or the Division of Tax Appeals;

(7) the signature of the petitioner or the petitioner's representative;

(8) an identifying number or numbers as prescribed by the commissioner in the form of social security numbers, employer identification numbers or other numbers that are deemed necessary for the proper enforcement of the Tax Law and will be used for tax administration purposes only; and

(9) a signed statement of consent to publication of the advisory opinion upon issuance.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 2376.2