§ 1-09 Denial or Revocation of Amnesty.
RCNY § 1-09
(a)Amnesty will be denied or revoked if a taxpayer: (1) is ineligible, or (2) fails to pay all tax and interest due. (Chapter 765 of the Laws of 1985, § 84(b).) (b) (1) All payments made in connection with an amnesty application are final and will not be returned upon a denial or revocation of amnesty. However, in the case of an application that is denied because of a pending criminal investigation, the application, payment and returns will be returned to the applicant. (See: 19 RCNY § 1-04(c)(3).) (2) Payments made in connection with a denied or revoked amnesty application will be credited to the taxpayer's open account.
(c)If a taxpayer disagrees with a denial or revocation of amnesty, he must submit a statement of disagreement setting forth all relevant facts within thirty days after the date of the mailing of the letter of denial or revocation. The letter should be sent to: New York City Tax Amnesty, 31 Chambers Street, Room 209, New York, N.Y. 10007.
(d)The Commissioner of Finance shall not be required to disclose the particulars of a pending criminal investigation upon which an amnesty denial was based. He shall however, upon request by the taxpayer in subdivision (c) of this section, confer with the investigating agency to ensure an investigation was pending and amnesty was properly denied, and so certify to the taxpayer.
