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Unless the context of these rules requires otherwise, the definitions contained in this section apply.
Code. The term "code" means the Administrative Code of the City of New York.
Commissioner. The term "commissioner" means the New York City Commissioner of Finance.
Conciliation bureau. The term "conciliation bureau" means that the Bureau within the department that is responsible for providing conciliation conferences and issuing conciliation decisions.
Conciliation decision. The term "conciliation decision" means the final order issued by the director of the conciliation bureau discontinuing conciliation with regard to one or more issues.
Conciliation proceeding. The term "conciliation proceeding" means the proceeding conducted by the conciliation bureau, which shall commence with the filing of a timely request for conciliation and conclude with an executed consent and waiver or the issuance of a conciliation decision.
Conciliator. The term "conciliator" means any person duly designated and authorized by the commissioner to conduct conciliation conferences.
Department. The term "department" means the New York City Department of Finance.
Domestic partner. The term "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.)
Operating division. The term "operating division" means that division or bureau within the department responsible for the particular action or actions being protested.
Party. The term "party" means either the person on whose behalf the request for conciliation is filed, an authorized representative of such person,or the operating division.
Person. The term "person" includes, but is not limited to, an individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee, any other individual or entity acting in a fiduciary or representative capacity and any combination of the foregoing, other than the conciliation bureau or the department.
Petition. The term "petition" includes an "application for hearing," "petition for hearing," "demand for hearing" or any variation of such terms as used in the applicable sections of the Code for a form requesting a formal hearing before the tribunal.
Request for conciliation. The term "request for conciliation" means the written application or request for a conciliation proceeding.
Requestor. The term "requestor" means the person on whose behalf conciliation is requested and, except for purposes of 19 RCNY § 38-03, any person authorized to represent such person at conciliation.
Statutory notice. The term "statutory notice" means any written notice of the commissioner that gives a person the right to a hearing in the tribunal, including but not limited to a notice of determination of tax due, of a tax deficiency, of a denial of a refund or a credit application or of the refusal to grant, the suspension of, or the revocation of, a license. For the purposes of this definition, if the commissioner fails to act with respect to a refund application before the expiration of the time period after which the taxpayer may file a petition for refund with the tribunal pursuant to § 11-529(c) or § 11-680(3) of the Code, such failure shall be deemed to be a notice of denial of a refund.
Tribunal. The term "tribunal" means the New York City Tax Appeals Tribunal.
There shall be within the department a conciliation bureau which shall be headed by a director. This bureau shall function independently from other operating divisions in order to resolve controversies with the department and shall report directly to the commissioner. The director shall exercise all powers and perform all functions of the conciliation bureau under the Code and these rules. The director of the conciliation bureau may designate other persons to act on his or her behalf.
(a) Personal appearance. An individual on whose behalf a conciliation conference is requested may appear and represent himself or herself or may be represented by his or her spouse, domestic partner, parent or child. A partnership may act through one of its general partners without filing a power of attorney, provided written evidence of such designation is presented. When a corporation requests a conciliation conference, it may act through one of its duly authorized officers or employees. When the corporation acts through an employee who is not a duly authorized officer, a power of attorney executed by a duly authorized officer of the corporation must be filed.
(b) Representation by others. Any of the following may act as the representative of a requestor, if authorized by a proper power of attorney signed by the requestor and filed with the conciliation bureau before or concurrently with such representation:
(1) an attorney-at-law admitted to practice in any jurisdiction of the United States;
(2) a certified public accountant duly qualified to practice in any jurisdiction of the United States;
(3) a public accountant duly qualified in any jurisdiction of the United States; and
(4) an agent enrolled to practice before the Internal Revenue Service.
(c) Minors and individuals under disability. If the requestor is under 18 years of age, the adult spouse, parent or guardian of the requestor, or the person who prepared the requestor's return, may request a conciliation proceeding and appear on the requestor's behalf without filing a power of attorney. If the requestor is mentally or physically incapable of requesting a conciliation proceeding or appearing on his or her own behalf, a court-appointed representative may request a conciliation proceeding, or appear on behalf of said individual without filing a power of attorney. An emancipated minor may request a conciliation proceeding and appear on his or her own behalf. Anyone who may represent a requestor pursuant to this subdivision may also authorize representation by by a person who meets the requirements of subdivision (b) or (d) of this section.
(d) Representation by permission of director. Any other individual may appear and represent a requestor for a particular matter by special permission of the director of the conciliation bureau or the director's designee. A request for such permission shall be made in writing to the conciliation bureau.
(e) Other representation forbidden. No person other than one authorized in the foregoing subdivisions of this section may represent a requestor in any conciliation proceeding.
(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.
(1) A request for conciliation must be filed within the statutory period for filing a petition.
(2) The filing of a timely request for conciliation will suspend the running of the period for filing a petition. The filing of a request for conciliation does not suspend the accrual of any amount that may be due as an additional to tax, interest or penalty on any amount of tax finally determined to be due.
(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.
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