§ 38-04 Request for Conciliation Proceeding.
RCNY § 38-04
(a)Filing of conciliation request. Any person who has the right to file a petition for a hearing from a statutory notice may request conciliation. A request for conciliation may be made by filing a written request and one copy thereof, with the conciliation bureau. The request should be typewritten,if possible, and should include the information set forth in paragraph (1) of subdivision (b) of this section. The request may be made on a Request for Conciliation form.
(b)Form of conciliation request.
(1)The request should contain: (i) the name, address, and taxpayer identification number (employer identification number or social security number) of the person on whose behalf the request is made; (ii) the name, address and taxpayer identification number of such person's representative, if applicable; (iii) the taxable years or periods involved and the amount and type of the tax in question; (iv) the action or actions of the operating division being protested; (v) the facts, law or reasons that the requestor asserts are relevant to the controversy; (vi) a signed acknowledgement by the requestor that the request is made with knowledge that a willfully false representation is a misdemeanor punishable under § 11-4004 of the Code; (vii) a legible copy of the statutory notice being protested; and (viii) if required pursuant to 19 RCNY § 38-03, an original power of attorney or a legible copy of a power of attorney previously submitted to the department.
(2)At any time during the conciliation proceeding, the conciliator may ask the requestor to supply additional information in order to properly process the request and resolve the issues raised in the request.
(c)Time limitations.
(d)Referral from tribunal. Where a petition has been timely filed, and where a conciliation conference has not been conducted prior to the filing of such petition, the tribunal may, at the request of the petitioner and with the consent of the commissioner, suspend action on the petition and refer the matter to the conciliation bureau. In the case of a referral by the tribunal, all of these rules shall apply except that the effect of any conciliation decision discontinuing conciliation shall be to reinstate the petition with regard to any issues not resolved at conciliation.
