§ 16-02 Requests for Letter Rulings.
RCNY § 16-02
(a)Requests for a ruling should be typewritten, if possible, but handwritten requests will be accepted. The request must set forth the name, address and identification number (social security or federal employer identification number), the specific set of facts to which the request for a ruling relates, the exact issue to be resolved and all parties relative thereto. Copies of all tax returns, contracts, deeds, instruments or other documents relevant to the issues to be decided must be submitted. The request may include a presentation of the taxpayer's contentions as to the appropriate resolution of the issue raised in the request, together with any supporting arguments and citations of pertinent law or regulations. The taxpayer must state in the request whether or not the request relates to any matter currently under audit, or for which a notice of determination or a notice of disallowance of a claim for credit or refund has been issued, or for which there is a pending claim for credit or refund.
(b)Representation of taxpayer.
(1)A request for a ruling may be made by an individual on his or her own behalf, by a member of a partnership (without filing any power of attorney) on behalf of the partnership, or by an officer or employee of a corporation on behalf of the corporation. Where a corporation acts through an employee, a power of attorney executed by an officer of the corporation must be filed.
(2)The adult spouse, parent, guardian or any person having legal custody of a minor, or a person who prepared the tax return of a minor, may request a ruling on behalf of such minor. A committee or conservator appointed pursuant to the Mental Hygiene Law, an attorney-in-fact acting pursuant to section 5-1601 of the General Obligations Law, or other person authorized by law, may request a ruling on behalf of an individual who is mentally or physically incapable of making such request.
(3)Any of the following may also file a request for a ruling on behalf of another individual or business entity if authorized by a power of attorney signed by such individual, by a member of a partnership or by an officer of a corporation: (i) an attorney-at-law licensed to practice in any state; (ii) a certified public accountant duly qualified to practice in any state; (iii) a person admitted to practice before the Internal Revenue Service or before the Tax Court of the United States; (iv) the taxpayer's spouse, domestic partner, child or parent. For purposes of this subparagraph, "domestic partner" means a person who has registered a domestic partnership in accordance with applicable law with the City Clerk, or has registered such partnership with the former City Department of Personnel pursuant to Executive Order 123 (dated August 7, 1989) during the period August 7, 1989 through January 7, 1993. (The records of domestic partnerships registered at the former City Department of Personnel have been transferred to the City Clerk.) The power of attorney required by this section should be filed with the Office of Legal Affairs before or concurrent with the request for a ruling.
(c)Method for requesting a ruling.
