§ 1-13 Eligibility.
RCNY § 1-13
(a)General.
(1)Amnesty shall not be granted to any taxpayer who is the subject of any criminal investigation being conducted by any agency of the City of New York or of New York State or any political subdivision thereof, or who is a party to any civil or criminal litigation pending in any court of this State or the United States on the date of the taxpayer's application, for nonpayment, delinquency or fraud in relation to the designated tax (plus interest thereon) with respect to which amnesty is sought. A civil litigation shall not be deemed to be pending if the taxpayer withdraws from such litigation prior to the granting of amnesty. (Administrative Code § 11-125(c), as added by Local Law 23 of 1994.) (2) A taxpayer's eligibility is determined as of the date of application.
(3)A taxpayer's eligibility is determined separately in relation to each designated tax. Thus, a taxpayer may be ineligible for amnesty for one designated tax, but may be eligible for amnesty for another designated tax. Example 1: A taxpayer has instituted an Article 78 proceeding to appeal a decision of the New York City Tax Appeals Tribunal relating to a commercial rent or occupancy tax deficiency for the years ending May 31, 1991 and May 31, 1992. In June 1991, the taxpayer sold a controlling interest in a corporation owning real property in New York City but did not file a real property transfer tax return reporting the transfer and did not pay the real property transfer tax. Although the taxpayer is ineligible for amnesty for commercial rent or occupancy tax for these tax periods unless the taxpayer withdraws the Article 78 proceeding (see subdivision (d) of this section), the taxpayer is eligible for amnesty for the real property transfer tax. Example 2: A taxpayer is under criminal investigation relating only to his commercial rent or occupancy tax liability for the period ending May 31, 1992. Although he is not eligible for amnesty for that designated tax, he may be eligible for amnesty for his commercial rent or occupancy tax liability for the period ending May 31, 1993.
(b)Criminal investigation.
(2)Every application for amnesty shall be compared with the list and any application for amnesty for a designated tax subject to a pending criminal investigation shall be denied.
(c)Criminal litigation.
(i)The taxpayer must submit proof of withdrawal from the litigation along with the amnesty application, returns and payment.
(ii)"Proof of withdrawal" includes a stipulation to discontinue the lawsuit with prejudice.
(5)A taxpayer involved in an administrative proceeding described in subparagraphs (ii) and (iii) of paragraph (3) of this subdivision, must file a withdrawal for the designated tax for which amnesty is requested.
