§ 1-14 Requirements for Amnesty.
RCNY § 1-14
(a)General. On or before November 30, 1994, a taxpayer must: (1) file an application specifying both the tax and tax period(s) for which amnesty is sought, (2) submit previously unfiled or amended returns or, if the taxpayer is requesting amnesty on an outstanding assessment, copies of the assessment documents, and (3) pay the tax and interest due. (Administrative Code § 11-125(b), as added by Local Law 23 of 1994.) For purposes of this section, an assessment document is any document that finally fixes the amount of tax due or would so fix the amount of tax after the passage of a stated period of time.
(b)Applications.
(1)An amnesty application form should be used, but the taxpayer may apply in a letter. Any application must include: (i) the taxpayer's name and address.
(ii)the amount of tax and tax periods for which amnesty is requested.
(iii)the taxpayer's tax identification number.
(2)(i) A taxpayer that is withdrawing from a civil litigation must submit proof of withdrawal from such litigation. (See: 19 RCNY § 1-13(d)(4), supra.) (ii) A taxpayer involved in an administrative proceeding described in subparagraphs (ii) and (iii) of paragraph (3) of subdivision (d) of 19 RCNY § 1-13, supra, must file a withdrawal for the designated tax for which amnesty is requested. The application, if granted, shall serve as an automatic dismissal with prejudice of the proceeding regarding the designated tax for which amnesty is requested. A taxpayer may request amnesty for less than the full amount of tax shown to be due in the assessment document provided the amount for which amnesty is requested is the full amount of tax assessed with respect to one or more identifiable and severable adjustments to the taxpayer's liability. Example: A taxpayer was issued a notice of deficiency for $2,000 of commercial rent or occupancy tax plus interest and penalty for the tax year ending May 31, 1992. A disallowance of a subtenant deduction resulted in $1,500 of the deficiency and the inclusion in base rent of amounts paid on behalf of the landlord resulted in the remaining $500 of the deficiency. The taxpayer filed a timely petition with the New York City Tax Appeals Tribunal. The taxpayer may request amnesty with respect to the $1,500 resulting from the disallowance of the subtenant deduction by withdrawing the petition as to that portion of the deficiency and may continue to protest the remaining $500 of the deficiency. Amnesty will not be available with respect to that remaining $500 of the deficiency.
(3)An amnesty application must be postmarked or received by the Department of Finance by the last day of the amnesty period.
(4)Returns. The taxpayer must submit those of the following documents that are relevant with regard to the designated tax: (i) previously unfiled returns, (ii) amended returns, or (iii) if the taxpayer is requesting amnesty on an outstanding assessment, an assessment document.
(c)Payment.
(i)"Tax due" means the amount of tax previously finally determined to be due or shown to be due in any assessment document or, in the absence of a final determination, the amount the taxpayer determines to be due. The amount of tax which any return filed under amnesty shows to be due, or the amount of tax which a return would have shown to be due but for a mathematical error, shall be deemed to be assessed on the date of filing the return. If a taxpayer withdraws in whole or in part from an administrative proceeding to obtain amnesty for a designated tax, the tax due shall mean the amount shown to be due in the assessment document that is the subject of the administrative proceeding as to which amnesty is requested. (See: subparagraph (ii) of paragraph (2) of subdivision (b) of 19 RCNY § 1-14, supra, with regard to partial payments.) (ii) "Interest due" means the amount of interest computed from the due date of the tax to the date of payment or such other date specified by statute. Example 1: A taxpayer was issued a notice of deficiency for $2,000 of tax, plus interest and penalty, on June 21, 1993.
