Copyright © Daniel Cullinane CPA.
NYC TAXPAYER BILL OF RIGHTS
The NYC Taxpayer Bill of Rights
Respecting your rights is as important as collecting your taxes. Since a fair and just tax system is the cornerstone of good government, we are working hard to earn your confidence in the system's integrity, fairness, and efficiency.
The NYC Department of Finance ("Finance") strives to protect the rights of each taxpayer:
1. The Right to Fair and Consistent Application of the Law
To pay only the amount of tax due under the law and to have the law applied as consistently and equitably as possible.
2. The Right to Professional Treatment
To be treated courteously and professionally by Finance employees and to be answered as promptly as available resources permit.
3. The Right to a Clear Explanation of Rights and Obligations
To receive a simple, non-technical explanation of your rights and Finance’s obligations in all proceedings and activities involving taxpayers.
4. The Right to Confidential Treatment of Tax Information
To have personal and financial information kept confidential and to know why Finance is asking for information, how that information will be used, and what might happen if it is not provided. Finance may share information with certain federal, state, and local government agencies under strict legal guidelines.
5. The Right to an Explanation of Charges Due
To obtain basic information concerning the basis for and amount of any tax, interest, and penalties owed or refunded when sent a tax due, deficiency, or refund notice.
6. The Right to Information about Tax Exemptions
To obtain information about tax exemptions for which you legally qualify. Finance will make every effort to inform those eligible for such exemptions.
7. The Right to be Free from Unfair Penalties
To have penalties abated for underpayment of tax due to erroneous Finance advice in written response to a specific written inquiry, provided that the taxpayer gives Finance complete and accurate information.
8. The Right to not be Subjected to Collection Quotas
To be assured that Finance does not use records of tax enforcement results to evaluate employees directly involved in collection activities or their immediate supervisors, and that Finance neither suggests nor imposes production quotas or goals on such employees.
9. The Right to Enter into Installment Agreements
In cases of hardship, to enter into installment agreements at Finance’s discretion in order to facilitate collection of payments due. Finance may require financial statements prior to and during the administration of such agreements and may cancel such agreements in the event of default or change in the taxpayer’s financial condition.
10. The Right to an Attorney or Other Representative
To consult an attorney, accountant, or other representative at any time during an interview with Finance, to be represented at any time by a representative given proper power of attorney to do so, and to have all interviews with Finance conducted at a reasonable time and place.
Daniel Cullinane CPA
25 Plaza 5 25th fl Jersey City NJ phone 732-516-1648 fax 732-516-9778
2500 Plaza 5 25th fl Jersey City NJ 07311 phone 732-516-1648 fax 732-516-9778