If you disagree with a notice of outstanding balance or proposed adjustment, you can send a letter or call the number on the front of the notice to discuss why you don't agree or to schedule a conference with a tax auditor.
If you’ve received a formal Notice of Determination or Notice of Disallowance, you generally have a limited time to appeal.
You have 90 days to appeal a decision on a Notice of Determination.
If you are mailing your dispute, you should send your letter to the address listed on the front of the notice, not the PO Box listed for payments. If you want DOF to send you proof that your letter has been received, include a stamped self-addressed envelope and an extra copy of your letter.
Learn more about audit appeals.
If 90 days have passed and you haven't disputed the decision, or your dispute hasn’t been decided in your favor and those taxes are still owed, DOF will send you a Final Notice telling you about the debt, how to pay, and how to contact them with questions.
If the taxes remain unpaid, DOF may also take legal action against you to collect the business tax debt, including entering a tax warrant in the Court record as an enforceable judgment against you.
Whenever a refund is reduced, a Statement of Account or a Notice of Tax Adjustment is also sent to the business taxpayer, although not at the same time.
Reasons a refund may be reduced include:
- Discrepancy in pre-payments
- Math error
- Penalty for late filing or late payment
- Underpayment of estimated taxes
You can get more information and dispute reduced refunds by phone.
Penalty or Interest Dispute
To dispute a penalty or interest charge, you must write the Department of Finance an email or letter giving specific reasons why it should be removed. You must also include your Employee Identification Number (EIN) and Social Security Number.
Requests are normally processed within 15 days.
Send a message to: email@example.com
NYC Department of Finance
Adjustments and Discrepancy Unit
59 Maiden Lane, 19th Floor
New York, NY 10038-4648