Requesting a Letter Ruling

A Letter Ruling is a written statement that sets forth the applicability to a specific set of facts of statutory provisions of any tax or charge that is administered by Finance. The Legal Affairs Division issues the agency’s letter rulings on behalf of the Commissioner of Finance.


Requesting a Letter Ruling on a Matter of Law
Complete a Request for Letter Ruling form and submit a $250 processing fee payable to the "New York City Department of Finance." Send payment and documents to:

New York City Department of Finance
Legal Affairs Division
345 Adams Street, 3rd Floor
Brooklyn, NY 11201

Once Finance receives a request for a ruling that conforms to the procedural requirements of the city’s applicable rules, an acknowledgement letter will be mailed to the person making the ruling request. That letter will contain a number that has been assigned to the specific ruling request. The number should be used in all future correspondence with Legal Affairs involving the request.

After reviewing the request, Finance may ask for additional information necessary to process it.

Forms and Instructions

Request for Letter Ruling
Download Form (85k)

Instructions:

• Enter the taxpayer's Social Security number, employer identification number (EIN), or other number assigned by Finance, unless the request is submitted on hypothetical facts.
• Submit copies of all tax returns, contracts, deeds, instruments, or other documents relevant to the issues to be decided.
• An individual may file a request for a letter ruling on his or her own behalf or a ruling may be requested by a general partner of a partnership (without filing a power of attorney) on behalf of the partnership, or by an officer or employee of a corporation on behalf of the corporation. If a corporation is acting through an employee, a Power of Attorney, executed by an officer of the corporation, must be filed.
• The adult spouse or registered domestic partner, parent or guardian, or any person having legal custody of a minor, or a person who prepared the tax return of a minor may file a request for a letter ruling on behalf of such minor.
• A committee or conservator appointed pursuant to the Mental Hygiene Law, an attorney-in-fact acting pursuant to Section 5-1601 of the General Obligation Law, or any other person authorized by law may request a ruling on behalf of an individual who is mentally or physically incapable of making such request.
• Any of the following may file a request for letter ruling on behalf of another individual or a business entity, if authorized by a Power of Attorney that is signed by such an individual, by a general partner of a partnership, or an officer of a corporation, where such Power of Attorney is filed with Finance before or concurrently with the filing of the request for a letter ruling: an attorney-at-law licensed to practice in New York State; a certified public accountant duly qualified to practice in New York State; an attorney-at-law or accountant duly authorized to practice in any other state; a person admitted to practice before the Internal Revenue Service or before the Tax Court of the United States; and the petitioner's spouse or registered domestic partner, child or parent.

Other Related Forms
If you are requesting a letter ruling based on hypothetical facts, no Power of Attorney is required.

POA-1 Power of Attorney For Businesses
 Download Form

POA-1-IND Power of Attorney For Individuals
 Download Form

Additional Information
1) A letter ruling is binding on Finance only with respect to the taxpayer to whom the ruling is addressed and assuming there has been no misstatement of material fact.
2) Taxpayers may not rely on a letter ruling issued to another person.
3) Finance may revoke a letter ruling under appropriate circumstances.

Letter Rulings are published in redacted form online for information and research purposes (with the taxpayer's name, address and other identifying information deleted).
Access Redacted Letter Rulings

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Frequently Asked Questions
Under what circumstances will Finance refuse to issue a Letter Ruling?
Will Finance issue a Letter Ruling based on a hypothetical situation?
How long does it take to receive a Letter Ruling?
What is the proper procedure for withdrawing a request for a Letter Ruling?

Under what circumstances will Finance refuse to issue a letter ruling?

• A letter ruling will not be issued on questions pertaining to the following City taxes that are administered by the New York State Department of Taxation and Finance: Sales and related taxes, resident personal income tax, nonresident earnings tax, mortgage recording tax, leaded motor fuel tax, and beer and liquor excise tax.
• Covering an issue or set of facts regarding which a Notice of Determination or a Notice of Disallowance of a claim for refund or credit which has been issued to the taxpayer;
• Covering an issue or set of facts regarding which any taxpayer who has been granted leave to appeal or which the Finance is seeking or has been granted leave to appeal an adverse decision to any court of the State of New York or the United States;
• Covering an issue, which is clearly and adequately addressed by statutes, regulations, published rulings, or other official pronouncement of Finance;
• When the issue presented pertains to subject matter which, in accordance with a public pronouncement, is under study by Finance, or
• If the conclusion reached in such a ruling would require a factual determination, which is properly an audit function .

Will Finance issue a letter ruling based on a hypothetical situation?
Beginning January 24, 2000, Legal Affairs has accepted requests for letter rulings submitted by representatives without disclosing the name of the taxpayer provided the requester states in writing that to the best of his or her knowledge and belief, no Notice of Determination or Disallowance has been issued to any taxpayer covering the issues or facts presented in the request. Any such ruling will be considered to be issued on hypothetical facts.

How long does it take to receive a letter ruling?
A ruling will be mailed to the taxpayer or the taxpayer's authorized representative within 90 days of the receipt of a complete request for such a ruling. Legal Affairs may extend the 90-day period within which a ruling must be issued for a period of up to 30 additional days, and, if they do, they will notify the taxpayer or the taxpayer's authorized representative. At any time before their expiration, the 90-day or additional 30-day periods may be extended by a written agreement between the taxpayer and Legal Affairs.

What is the proper procedure for withdrawing a request for a letter ruling?
A taxpayer may withdraw a request for a ruling at any time within 30 days of the date of the acknowledgment letter. Thereafter, no request for a ruling may be withdrawn without the written approval of Legal Affairs. Where a taxpayer withdraws a request for a ruling, Finance will not return the application fee of $250 accompanying such request. Failure to provide information requested by Legal Affairs may be deemed a withdrawal of a request for a ruling.