§ 1-17 Denial or Revocation of Amnesty.
RCNY § 1-17
(a)Amnesty will be denied or revoked if a taxpayer: (1) is ineligible; (2) fails to pay all of the designated tax and interest due (Administrative Code § 11-125(b), as added by Local Law 23 of 1994); or (3) requests amnesty for a tax or period not described in subdivision (b) of 19 RCNY § 1-11, supra.
(b)(1) If a taxpayer is ineligible for amnesty, the Commissioner of Finance will issue a statement stating that the application for amnesty has been denied and the reason for the denial (the "denial letter"). The denial letter is the only evidence that a timely application was made for the designated tax, and must be produced by the taxpayer to substantiate any subsequent claims for amnesty for that designated tax. If a taxpayer's amnesty is revoked, the Commissioner of Finance will issue a letter stating that revocation of amnesty has occurred and the reason for the revocation ("letter of revocation").
(2)If a taxpayer disagrees with a denial or revocation of amnesty, the taxpayer must submit a statement of disagreement setting forth all relevant facts within 30 days after the date of the mailing of the letter of denial or revocation. The letter should be sent to the New York City Department of Finance at the following addresses: for commercial rent or occupancy or utility taxes: Operations Division – 3rd Fl., 25 Elm Place, Brooklyn, NY 11201, Attn: Howard Reiss; and for real property transfer or hotel room occupancy taxes: Amnesty Unit, 345 Adams St. – 5th Fl., Brooklyn, NY 11201, Attn: Abdel Ibrahim.
(3)Except as provided in subdivision (c) of this section, all payments made in connection with an amnesty application are final and will not be returned upon a denial or revocation of amnesty. Payments made in connection with a denied or revoked amnesty application will be credited to the taxpayer's open account.
(4)The application for amnesty, returns and payment of a taxpayer ineligible for amnesty under subdivisions (c) and (d) of 19 RCNY § 1-13, supra, will not be returned. A taxpayer who is ineligible pursuant to subdivision (c) of 19 RCNY § 1-13, supra, is not permitted to make an application for amnesty for the designated tax involved. If such an ineligible taxpayer nevertheless makes an application, the application, returns, and payment will not be returned and they will be treated as if received apart from an amnesty application.
(c)Denial of Amnesty Due to Pending Criminal Investigation.
(1)If a taxpayer is the subject of a pending criminal investigation, the Commissioner of Finance shall indicate on the denial letter sent to the applicant that such application was timely received, but is denied due to a pending criminal investigation. In the case of an application that is denied because of a pending criminal investigation, all materials submitted (the application, payment and returns) will be returned to the applicant and no identifiable information submitted in connection with the application shall be kept by the Commissioner of Finance.
(ii)The Commissioner of Finance shall not be required to disclose the particulars of a pending criminal investigation upon which an amnesty denial was based. The Commissioner of Finance shall, however, upon a protest under subparagraph (i) of this paragraph, confirm that the taxpayer is on the confidential list described in subdivision (b) of 19 RCNY § 1-13, supra, and that amnesty was properly denied, and so certify to the taxpayer.
(iii)Upon a subsequent finding of no criminal liability, whether through a prosecution not resulting in a conviction or by the investigating agency otherwise terminating the investigation, the applicant will be notified and has 30 days to apply for amnesty for the amount of designated tax previously denied. The applicant must re-submit its application, returns and payment along with the denial letter.
(d)Revocation of Amnesty Erroneously Granted. If, because of an applicant's failure to supply complete and accurate information, amnesty is erroneously granted to an ineligible applicant, as defined in subdivision (a), (b), (c) and (d) of 19 RCNY § 1-13, supra, amnesty will be revoked and, except with respect to an applicant who is ineligible for amnesty under subdivision (b) of 19 RCNY § 1-13, materials submitted will be kept by the Commissioner of Finance and all materials will be treated as if they were received apart from an amnesty application.
(e)Effect of Denial or Revocation of Amnesty. Except as provided in subdivision (c) of this section, if amnesty is denied or revoked, penalties will not be waived and any civil, administrative or criminal action or proceeding relating to the designated tax involved will not be barred.
