§ 38-05 Conciliation Conference and Review of Request.
RCNY § 38-05
(a)Acknowledgement of receipt of request and review of documents. The conciliation bureau shall acknowledge the receipt of a request and seek any additional information necessary to process the request. The request and other documents concerning the controversy shall then be reviewed to ascertain that the request is timely filed and is complete. Where the review indicates that the request is not timely filed, the director of the conciliation bureau shall dismiss the request. Such dismissal shall not constitute a conciliation decision giving the requestor 90 days to file a petition.
(b)Notice of conciliation conference; location; attendance requirements.
(1)A conciliation conference will be scheduled at the office of the conciliation bureau. Written notice of the time and place of the opening of the first conciliation conference shall be mailed to all parties at least 30 days prior to the date of such conference. Written notice of the time and place of any adjourned or continued conciliation shall be mailed at least ten days prior to the date of such adjourned or continued conference unless all parties agree to reconvene within a shorter period of time.
(2)The conciliator may grant an adjournment where good cause is shown upon receipt of a written request for adjournment at least five days in advance of the scheduled conciliation conference date. In the event of an emergency, an adjournment may be granted on less notice.
(3)Where a requestor fails to appear and where an adjournment has not been granted, the director of the conciliation bureau may issue a conciliation decision discontinuing conciliation. If within 30 calendar days after service on the requestor of a conciliation decision discontinuing conciliation for failure to appear, the requestor files a written application with the conciliation bureau showing a reasonable excuse for the failure to appear and requesting that the conciliation conference be reopened, then such decision may be withdrawn and a conciliation conference rescheduled at the discretion of the conciliator. Unless such decision is withdrawn, the 90 day period to file a petition commences from the service of the conciliation decision and is not extended by the request to reopen.
(c)Conciliation scope and procedure.
(ii)The requestor shall have 15 days following service of the proposed resolution to execute and return the consent and waiver agreeing in all respects to the terms of the proposed resolution and waiving the right to a hearing on any issue resolved by the proposed resolution. Such consent and waiver executed by a requestor shall be a determination of the commissioner as to those issues resolved by a proposed resolution fixing the amount of tax due or the amount of any refund owed. In the absence of a showing of fraud, malfeasance or misrepresentation of a material fact, the executed consent and waiver shall be binding on all parties with regard to all issues that it resolves. Upon receipt of an executed consent and waiver that is a partial resolution of a case at conciliation, the director of the conciliation bureau shall issue a conciliation decision discontinuing conciliation for those issues not resolved.
(iii)Where the requestor fails to execute and return the consent and waiver as in subparagraph (ii) of this paragraph within 15 days, the proposed resolution may be deemed withdrawn and the director of the conciliation bureau will issue a conciliation decision discontinuing conciliation.
(4)If the executed consent and waiver provides for a refund, the case will be forwarded to the Miscellaneous Refunds Unit to process and issue the refund.
