Conciliation Conference

The Conciliation Unit provides an independent forum ("Conciliation Conference") for the resolution of tax disputes by attempting to resolve these disputes in an informal, non-judiciary setting. The Unit is part of Finance, but not the Audit Division. The conciliators strive for fairness and impartiality in hearing the merits of each party’s position.

Requirements
The taxpayer has 90 days from the mailing of the statutory Notice of Determination proposing a tax deficiency or a Notice of Disallowance denying a refund claim (or 150 days if the Notice is addressed to a taxpayer outside of the United States) to request a Conciliation Conference.

At a Conciliation Conference, the taxpayer (or taxpayer’s representative, although one is not required) presents his/her arguments and documentation supporting its position.

Conciliation decisions and proposed resolutions are not published, nor are they considered to set precedent in any future audits or conciliation cases.

Conciliation Conference Brochure
 Download Brochure (61k)

Request for Conciliation Conference
 Download Form (211k)

Request for Conciliation Conference - CMVT
(For Use By New York City Commercial Motor Vehicles Taxpayers Only)
 Download Form (68k)

Outcomes

1. If the parties agree and the assessment is reduced or abated, the taxpayer pays the agreed-upon amount of tax due or a refund is granted.
2. If the parties cannot reach an agreement, the conciliator issues a decision confirming the Finance’s original action and discontinuing the conciliations process.
3. The taxpayer has 90 days after the mailing of that decision to file a Petition for a Tax Appeals Tribunal Hearing to protest the original Notice.

NOTE: The taxpayer may appeal the Notice of Determination to the Tax Appeals Tribunal instead of - or after - the Conciliation Unit.