New York · Department of Taxation and Finance
Department of Taxation and Finance deficiency or determination
Notice of Deficiency · Notice of Determination · Statement of Proposed Audit Changes
- What it is
- A Statement of Proposed Audit Changes precedes the formal notice; the Notice of Deficiency (personal income tax) or Notice of Determination (sales, corporate) is the assessment that becomes fixed unless challenged. Residency, convenience-of-the-employer sourcing and sales-tax responsible-person cases arrive this way.
- The clock it starts
- 90 days from the date of the Notice of Deficiency or Determination to petition the Division of Tax Appeals or to request a conference with the Bureau of Conciliation and Mediation Services. Statements of Proposed Audit Changes carry their own response date, typically 30 days.
- What a response has to establish
- A petition or conciliation request that states each issue, the facts, and the law, with the residency day count or the sourcing analysis where that is the dispute.
- Authority
- N.Y. Tax Law §681
- N.Y. Tax Law §689
- N.Y. Tax Law §1081
- N.Y. Tax Law §1089
- 20 NYCRR §2392.1
What CitedTax drafts for this notice
A response to the proposed changes or a petition-ready statement of position, each issue tied to the Tax Law, the regulations and the Tax Appeals Tribunal decisions in the index.
One credit. Upload the notice, state the firm's position and the facts, and the draft comes back in about thirty minutes with every claim graded against the cited text.
For tax professionals. The date printed on the notice controls. CitedTax is a research and drafting tool; the reviewing professional validates every item before reliance.