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(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.
(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.
(1) Conciliation is intended to provide the parties with an opportunity to resolve disagreements. With the cooperation of the parties, the conciliator will endeavor to develop those facts and issues on which there is no disagreement and those facts and issues that are in dispute. The goal of conciliation is, in whole or in part, to resolve the controversy between the parties within the framework of the Code, thereby narrowing the scope of, or eliminating the need for, a hearing at the tribunal. The conciliator shall conduct the conciliation conference in an informal manner and shall hear or receive statements and documentation deemed necessary or desirable for a just and equitable result. To accomplish the expeditious resolution of controversies, the conciliator may waive or modify penalties and additions to tax in accordance with the commissioner's authority to waive or modify penalties and additions to tax under the Code. At the request of the conciliator or the operating division, a representative of the operating division may appear and participate in the conciliation proceeding.
(2) (i) After reviewing the statements, documentation and comments, the conciliator will serve on the requestor a proposed resolution, incorporating a consent and waiver. In developing the proposed resolution, the conciliator may contact any party to clarify any issues or facts in dispute. Notice of any such contact, including the nature of any matter discussed and an opportunity to comment, shall be provided to all parties. The proposed resolution may provide for the full or partial resolution of the case including, but not limited to, revising the amounts of deficiencies or refunds specified in the statutory notice, or withdrawing or adhering to the statutory notice.
(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.
(3) Conciliation decisions and proposed resolutions shall not be published. Such decisions and resolutions shall not be considered precedent, nor shall they be given any force or effect in any subsequent proceeding with respect to the requestor or any other person.
(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.
At any time before the conclusion of conciliation, the requestor may serve on the conciliation bureau a written request for discontinuance. Once a request for discontinuance has been served, the director of the conciliation bureau shall issue and serve a conciliation decision confirming discontinuance of conciliation.
The service of a conciliation decision discontinuing conciliation shall start the running of the 90 day period for filing a petition, or shall reinstate any previously filed petition as provided in 19 RCNY § 38-04(d), with regard to all issues not resolved at conciliation. A conciliation decision shall be served on the requestor and a copy thereof shall be mailed to the tribunal.
(a) Service.
(1) Service of all requests and filing of other papers with the conciliation bureau shall be made either by delivery to its office during office hours, or by mail properly addressed to such office. Where service or filing is made by mail, the date of service or filing is the date specified in 19 RCNY Chapter 17. Where service or filing is made by courier, delivery, messenger or similar services, the date of service or filing is the date of receipt.Subject to paragraph (2) of this subdivision, service on parties can be made in the same manner and the same rules regarding date of service or filing shall apply.
(2) Service of conciliation decisions shall be made by hand delivery or by registered or certified mail.
(3) When the last day prescribed by any section of these rules for service of a request or filing of other papers with the conciliation bureau or performing any other act falls on a Saturday, Sunday or legal holiday in the State of New York, such service, filing or act shall be considered timely if it is performed on the next succeeding day that is not a Saturday, Sunday or legal holiday.
(b) Extension of time. The conciliation bureau may for good cause, on its own or at the request of any party, grant a continuance, adjournment, or extension of time, other than the extension of time for filing the request for conciliation, provided no statutory prohibition exists. Notice of any such action shall be given to all parties.