Office of the Taxpayer Rights Advocate
Office of the
Taxpayer Rights Advocate
your voice at the Tax Department
WHO WE ARE
We are an independent office within the Tax Department committed to balancing taxpayer assistance efforts against enforcement efforts.
We'll listen to you, learn about your problems and concerns, and help you work them out.
HOW WE HELP YOU
- provide free and independent tax-problem assistance
- assist with problems causing undue economic harm
- help resolve long-standing tax problems
- recommend administrative and legislative reforms
HOW TO REQUEST ASSISTANCE
If you have an individual tax problem that is causing you undue economic hardship, or if you have been unsuccessful in resolving a tax matter using the Tax Department’s normal channels, we may be able to assist you.
REPORT A SYSTEMIC PROBLEM
If you identify a problem with the Tax Department or tax code that will affect other taxpayers, you may have identified a systemic problem.
YOUR RIGHTS AS A NEW YORK STATE TAXPAYER
As a New York State taxpayer, you have rights protecting you from the unfair administration and collection of taxes. You do have a responsibility to pay your taxes, but the Advocate’s Office will make sure you don’t pay more than you owe and that you know and understand your rights.
DON'T IGNORE YOUR TAX PROBLEMS
Ignoring your tax problems is the worst thing you can do and will not make the problems go away. If you have a problem, please contact us for help.
Your options may include:
- affordable installment payment agreements
- a settlement agreement
- Form DTF-911, Request for Assistance from the Office of the Taxpayer Rights Advocate
- NYS Taxpayer Bill of Rights—Article 41 of New York State Tax Law
- TSB-M-97(10)C, (5)I, (9)M, (3)R, (13)S, Taxpayer Bill of Rights Act of 1997
- TSB-M-93(2)C, (2)I, (2)M, (2)R, (2)S, Chapter 770 of the Law of 1992(Taxpayers' Bill of Rights)