The Conciliation Unit offers an independent forum, called the Conciliation Conference for you to resolve tax disputes in an informal, impartial, non-judiciary setting. The Conciliation Unit is not part of the Audit Division.
Important Things to Know
- You have 90 days from the mailing of the Notice of Determination or a Notice of Disallowance (or 150 days if outside of the United States) to request a Conciliation Conference.
- You (or your representative, although one is not required) present arguments and documentation supporting your position.
- Conciliation decisions and proposed resolutions are not published, nor are they considered to set precedent in any future audits or conciliation cases.
Forms and Reports
Conciliation Conference Brochure
Request for Conciliation Conference
Request for Conciliation Conference - CMVT
(For Use By New York City Commercial Motor Vehicles Taxpayers Only)
- If an agreement is reached and the assessment is reduced or abated, you pay the agreed upon amount of tax due or a refund is issued.
- If an agreement is not reached, the conciliator issues a decision confirming Finance’s determination and discontinues the conciliation process.
- You have 90 days after the mailing of that decision to file a Petition for Hearing with the Tax Appeals Tribunal to protest the original Notice.
NOTE: You may appeal the Notice of Determination to the Tax Appeals Tribunal instead of - or after - the Conciliation Conference.