Challenge Tax Department actions
You have the right to challenge—or protest—any Tax Department bill or notice that you disagree with. You can protest in different ways, depending on the kind of notice you received, and whether the time limit stated on the notice has expired.
However you choose to challenge the Tax Department's actions, be sure to follow the printed instructions on the document, including the deadline for filing.
An informal protest is the easiest, fastest, and least expensive way to dispute a bill or adjusted refund. You can submit your informal protest in any of the following ways:
- Online - Create an Online Services account, if you don't already have one, and use Respond to Department Notice to explain why you disagree.
- Phone - Speak directly to a Tax Department representative by calling the number on the notice you received.
- Mail - We'll review any documents or explanation that you submit in writing.
Certain notices have formal protest rights. These notices will clearly state that you may challenge the notice by filing Form CMS-1, Request for Conciliation Conference or Division of Tax Appeals Form TA-100, Petition. In either case, you can represent yourself, or give someone (such as an accountant or attorney) authority to appear on your behalf.
To decrease your wait time, consider requesting a conciliation conference by checking the box I would like my conference held by telephone when filing Form CMS-1, Request for Conciliation Conference. If you previously selected an in-person conference but would now prefer it to be held by telephone or would like to take advantage of our new video conference capability, you can make that request by emailing the Bureau of Conciliation and Mediation Services at: tax.sm.BCMS@tax.ny.gov.
If the notice doesn't indicate that you have formal protest rights, you may only file an informal protest.