ÿWPCÑ 1³4‚dD1ò¬$$òb@®5yg¦µîÝ}åœæ#Û9¼ðîÞn½ÁÏ´èÕ—„8¿T|/¥9P&‘i >¬ùø,‹mV‡uªÔ!¦ÿ´n÷þû`Õ£‚Ô)±]ŠjólÜd’ÚÍÄ¿rp/ l±Ú:­my`$UkMçÔåê–h¿5måÞüÛνÚ÷ Ðúu$\  ! ’tRY}øU™#K4?“aqn¦°PtæÆÉY43Y[µüùpJ£ÿ¯²«Àò)øÎ"Q?Jînƒnfãœ-¨_'EG#Æäì°ø!4AlÈ;1åc"žbú÷:yúŒ.k¯—Zg½t¡è ÷ÍÆ@j{—ýêzRËòÓ÷qúÔ1»jÔ; ­nF[É…½‰ù°%pÉIsÒó‹ãuç.ögƒØú¢2k…§w _w·¹œ›·¨¼ b<âBOJ>•­öй› H/ aÃþ›¡w,¶=b ô.Ú²®~“ŽâÙŒÛÕ«¦_ÿ„tç€P5ó5™µ•Ít›^ôvËÓ °÷§O¬IMš\÷ ÄUñÏЂ|W$wË¸Ø (“GH~/ÁGéÇf#]hfü›Ë¼åâS’HëxZ¼ãfnÉSÄ'ICZ#†7fjH#ÉðUN¹ % 0: bG^ Ow[4_s‚ m„„„ D+›ÆÆ 0UŒŒŒŒŒ 0JáááN++++++ AM--- Bzzzzzzzzzzzzzzzzzzzzz 0ˆ————————————————————————————————————Æ B7åååååååååååååååååååååååååååååååååååååååååååååååå B7 BSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS Bap˜HP LaserJet 6P,,,,,,,,0(ÖÃ9 Z‹6Times New Roman RegularX(üœ$¡¡ÔUSUS.,Ô- ù-ëtZ1— ÌiG11‰v0Backup3|xÿU‹ÿÀÀÀ'ÈÈÈÈdxd Level 1 Level 2 Level 3 Level 4 Level 5(-2†æ$££Ý ƒüœ!ÝÔUSUS.,ÔÝ  Ý("ÿÿ$’’ò òFigure€Ú  ÚÚ  Úó óA<< cÿÿ dBF°21, 2, 3,Numbersà  àðð€ÚƒZÚ2Ú  Ú.Û€ZÛ€€1, 2, 3,Level 1Level 2Level 3Level 4Level 53øÿ+0 ÿÿÿd ÿÿÿd d3÷ÿ+0 d d döÿ  d]Gray MatE¨ d <ÀÀÀd d <d dÝ ƒüœ!ÝÔUSUS.,ÔÝ  ÝÔ_ÔÑTRXì3Ø'LetterXà3Ø' Letter3Ø'LetterXàÿ3Ø'LetterTÑÒX°ÒÒX°ÒÓÓÓ  ÓÑ  ÑÑ€ÑÑ8€çÌXXdìdÈ8ÑÑ  Ñà@ìì"ìàSTATE€OF€NEW€YORKˆÐ ° Ðà@â â ìàDEPARTMENT€OF€TAXATION€AND€FINANCEˆÐ ˆØ Ðà@‡ ‡ ìàCOMMISSIONER€OF€TAXATION€AND€FINANCEˆÐ `° Ðà@"ìàALBANY,€NEW€YORKˆÐ 8 ˆ ÐÓ­ÓÌÓÓà ° àPursuant€to€the€authority€contained€in€subdivision€First€of€section€171€and€subsection€(a)€of€section€697€ofÐ ü L  Ðthe€Tax€Law,€the€Commissioner€of€Taxation€and€Finance€hereby€proposes€to€make€and€adopt€the€followingÐ Ô$  Ðamendments€to€the€Procedural€Regulations,€as€published€in€Chapter€IX€of€Title€20€of€the€Official€Compilation€ofÐ ¬ü  ÐCodes,€Rules€and€Regulations€of€the€State€of€New€York,€such€amendments€to€read€as€follows:Ð „Ô  ÐÓIÓà ° àSection€1.€Paragraph€(1)€of€subdivision€(a)€of€section€2392.1€of€such€regulations€is€Ð \¬ ÐÌamended€to€read€as€follows:Ð 4„ ÐÌÓÓà ° à(a)€€(1)€€Where€any€person€fails€to€timely€file€a€return,€fails€to€timely€pay€any€taxes€due€or€fails€to€meet€orÐ  \ Ðfulfill€any€other€act€or€requirement€of€the€Tax€Law,€thereby€subjecting€such€person€to€the€additions€to€tax,€penalties,Ð ä4 Ðor€interest€penalty€imposed€pursuant€to€sections€182-a(10)(b),€289-b(1)(a),€289-b(2),€433(1)(a),€481(1)(a)(Ô_ÔiÔ_Ô),Ð ¼  Ð512(1)(a),€527(b),€òò658(c)(4)(C)(Ô_ÔiÔ_Ô),óó€685(a),€685(f),€685(h),€685(o),€685(u),€685(v),€685(w),€1085(a),€1085(n),€1085(o),Ð ”ä Ð1145(a)(1)(Ô_ÔiÔ_Ô),€1145Ô_Ô(cÔ_Ô),€1145(e),€or€1416(b),€of€the€Tax€Law,€or€the€interest€amount€imposed€pursuant€to€sectionÐ l¼ Ð1145(a)(1)(ii)€of€such€law,€the€applicable€additions€to€tax,€penalties,€interest€penalty€and/or€the€interest€amount,€asÐ D!” Ðlisted€above,€must€be€imposed€unless€it€is€shown€that€such€failure€was€due€to€reasonable€cause€and€not€due€to€willfulÐ #l! Ðneglect.€€In€the€event€that€these€amounts€have€been€imposed€and€it€is€later€determined€any€such€failure€was€due€toÐ ô$D # Ðreasonable€cause€and€not€due€to€willful€neglect,€all€or€part€of€these€amounts€will€be€cancelled.€€The€absence€ofÐ Ì&"% Ðwillful€neglect€alone€is€not€sufficient€grounds€for€not€imposing€or€for€cancelling€these€amounts.Ð ¤(ô#' ÐÓÓà ° àSection€2.€Paragraph€(2)€of€subdivision€(Ô_ÔiÔ_Ô)€of€such€section€€is€amended€to€read€as€follows:Ð |*Ì%) Ðâ âÐ h+¸&* Ðà ° àà  àÓÓ(2)€[However,€the€provisions€of€this€section€shall€not€apply€to€the€requirements€of]€òòSee€sectionsÐ d Ðâ â2396.11€and€2397.7€of€this€Title€for€provisions€regarding€reasonable€cause€that€are€applicable€toóó€the€Electronic€FilingÐ <Ø Ðand€Funds€Transfer€Program€for€Certain€Taxpayers€Remitting€Withholding€Taxes[,€nor€to€the€requirements€of]€òòandóóÐ  ° Ðthe€Electronic€Funds€Transfer€Program€For€Certain€Taxpayers€Remitting€Taxes€Under€and€Pursuant€to€the€AuthorityÐ ì ˆ Ðof€articles€12„A,€13„A,€28€and€29€of€the€Tax€Law,€provided€for€by€sections€9€and€10,€respectively,€of€the€Tax€Law.Ð Ä ` Ð[See€sections€2396.11€and€2397.7€of€this€Title€for€provisions€regarding€reasonable€cause€that€are€applicable€to€theÐ œ8  Ðprograms€provided€for€by€such€sections€9€and€10,€respectively.]Ð t  Ðà ° àSection€3.€Subparagraph€(iv)€of€paragraph€(2)€of€subdivision€(c)€of€section€2396.11€of€such€regulations€isÐ Lè  Ðamended€to€read€as€follows:Ð $À Ðà ° àà  à(iv)€the€circumstances€set€forth€in€section€[102.7]€òò2392.1óó€of€this€Title,€to€the€extent€applicable.Ð ü˜ Ðà ° àSection€4.€Subparagraph€(iv)€of€paragraph€(3)€of€subdivision€(b)€of€section€2397.7€of€such€regulations€isÐ Ôp Ðamended€to€read€as€follows:Ð ¬H ÐÓÓà ° àà  à(iv)€the€circumstances€set€forth€in€section€[416.3€or€section€536.5]€òò2392.1óó€of€this€Title,€as€applicable.€Ð „  ÐÌÌÌDated:€Albany,€New€YorkÐ 4 Ð Ðà ° àOctober€25,€2004Ð  !¼ ÐÌÌÌà ° àà  àà ` àà ¸ àà  àà h àà À à________________________________Ð Ð$l! Ðà ° àà  àà ` àà ¸ àà  àà h àà À àAndrew€S.€Ô_ÔEristoffÔ_ÔÐ ¼%X" Ðà ° àà  àà ` àà ¸ àà  àà h àà À àCommissioner€of€Taxation€and€FinanceÐ ¨&D # ÐÌ