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The Office of the Taxpayer Advocate

The Office of the Taxpayer Advocate (OTA) is here to help you solve your NYC tax issues after you have tried to fix them with the Department of Finance on your own.

The OTA is independent from other parts of the Department of Finance. The OTA reports directly to the Commissioner of Finance. The OTA can recommend policy changes or request that the Department of Finance take action on behalf of NYC taxpayers. Click here to read the operating procedures for OTA Part 4 of the Internal Finance Manual.

The Office of the Taxpayer Advocate will find and contact the area(s) within the Department of Finance that relate to your issue. The Office of the Taxpayer Advocate will also work with you to try to fix your problem.

Please note: The OTA cannot help you with any parking ticket inquiries or complaints. If you do have parking issues, click here to send your inquiry to the parking area. If your problem is with NYC personal income tax or sales tax, please contact the Office of the New York State Taxpayer Rights Advocate at (518) 530-HELP(4357).

When can the Office of the Taxpayer Advocate help you?

If your issue meets at least one of the following guidelines:

You have made a reasonable attempt to solve your inquiry or complaint with the Department of Finance. Your inquiry or complaint has not been fixed or you have not received a timely response.
You believe you can show that the Department of Finance is applying the tax laws, regulations or policies unfairly or incorrectly, or have injured or will injure your Taxpayer Rights.
You face a threat of immediate harmful action (e.g., seizure of your funds or property) by the Department of Finance for a debt you believe you can show is not owed.
You face a threat of immediate harmful action (e.g., seizure of your funds or property) by the Department of Finance for a debt you believe you can show is incorrect, unfair, or illegal.
You believe you can show that you will suffer damage that is beyond repair or a long-term harmful impact if relief is not granted.
You believe you can show that your problem also affects other similar taxpayers and is a problem with the Department of Finance’s systems or processes. (You can report these systemic problems here. Please note that the Office of the Taxpayer Advocate addresses systemic issues through policy recommendations. It will not review individual cases unless at least one of the other guidelines on this list are met).
You believe you can show that the rare facts in your case justify help from the Office of the Taxpayer Advocate.
You believe you can show that there is a compelling public policy reason why you should get help from the Office of the Taxpayer Advocate.

Contact Us or Report a Systemic Issue

The Office of the Taxpayer Advocate Cannot Help You If

You have not made a reasonable attempt to obtain relief through normal Department of Finance channels, including contacting 3-1-1.
You are asking for legal or tax return preparation advice.
You are trying to file or have filed a case with the Tax Commission, Tax Appeals Tribunal or a New York State court.
You are appealing an unfavorable decision from the Tax Commission, Tax Appeal Tribunal or New York State court.
You are claiming that a NYC tax law or tax system violates the New York State or U.S. Constitution.
The Taxpayer Advocate determines that the focus of your inquiry only involves frivolous strategies intended to avoid or delay filing or paying New York City taxes.

How Will I Know that the Office of the Taxpayer Advocate is Helping Me?

The Office of the Taxpayer Advocate will contact you at the email address or telephone number you provided.
You will be given the contact information of the Case Advocate in the Office of the Taxpayer Advocate who will be working on your case. You will receive updates on your case by phone, email and/or mail. If you have any questions, you can contact the Case Advocate directly.

Report a Systemic Issue

Office of the Taxpayer Advocate Annual Reports
2023 Annual Report
2022 Annual Report
2021 Annual Report
2020 Annual Report
2019 Annual Report
2018 Annual Report
2017 Annual Report
2016 Annual Report

The SCRIE and DRIE Ombudspersons Annual Reports
2022 Annual Report
2021 Annual Report
2020 Annual Report
2019 Annual Report
2018 Annual Report
2017 Annual Report
2016 Annual Report

Forms
Request for Help Form

Contact Us
Contact OTA Case Advocate
Contact Not-for-profit Ombudsperson
Contact SCRIE Ombudsperson
Contact DRIE Ombudsperson