Disagree with a bill or action
You have the right to dispute any Tax Department bill or notice you disagree with.
We encourage you to respond as soon as possible by following the printed instructions on the document, including the deadline for filing.
If you received a Request for Information letter
The primary letter we use to request information about a return is Form DTF-948 or DTF-948-O, Request for Information (RFI). If your refund status says we sent you one of these letters, it's important you respond by the date noted on the letter so we can continue processing your return. See Respond to a letter requesting additional information for more information.
If your refund was adjusted
If we made one or more adjustments to your personal income tax return:
- you may receive a refund amount that’s different than what you claimed on your return, and
- you will receive an account adjustment notice (Form DTF-160 or Form DTF-161) explaining the adjustment.
See Additional information about New York State income tax refunds for more information.
If your notice states you have protest rights
The most common types of notices with protest rights are Notice of Determination and Notice of Deficiency, however, other notices may also have protest rights. You may file a protest if:
- the notice states you have protest rights, and
- you file by the deadline stated on the notice.
If you are disagreeing with a notice that has protest rights, submitting a request for review or contacting us does not extend your time to file a protest. To protect your rights, you must file your protest by the date specified in your notice, even if your request for review is still pending.
See Protest a department notice for more information.
If you do not have protest rights or your rights have expired
If your notice does not state you have protest rights, or if the deadline to file a protest has passed, you may only submit a request for review.
You don't have protest or appeal rights if you:
- owe tax, interest, or penalties as a result of a mathematical or clerical error on a return, a change the IRS made to your federal return, or your failure to timely pay tax you reported due on your return, or
- received a Statement of Audit Changes/Adjustment; refer to your notice for additional information.
Submitting a request for review of a department action is an easy way to disagree with us by supplying supporting documentation.
You can submit your request in any of the following ways:
- online: You can respond to your bill or notice online and attach supporting documentation.
- by phone: Speak directly to a Tax Department representative by calling the number on the notice you received.
- by mail: Send an explanation with supporting documentation to:
We will review the information you provide and send you a letter explaining the outcome of our review. If we review your documentation and determine you owe, you must pay your bill in full or request an installment payment agreement to avoid collection action.
If you are disputing a bill issued after a field audit
You may dispute a bill issued after a field audit by requesting a courtesy conference if:
- the deadline to protest stated on the notice has passed, and
- you have new information to support your position.
We will not grant a courtesy conference if:
- you do not have new information to present,
- you've requested an Advisory Opinion on this matter, or
- you've challenged—or are challenging—the audit results in court.
You must send a written request for a courtesy conference, stating why you disagree with the notice, to:NYS ASSESSMENT RECEIVABLESPO BOX 4127BINGHAMTON NY 13902-4127
The District Audit Manager who conducted the original audit will grant or deny your request.
If it's our fault
If we made an error, you may apply:
- for the elimination of any interest and penalties,
- to recover certain costs and fees related to administrative or court proceedings, and
- to receive payment for civil damages regarding:
- failure to release a lien,
- unauthorized collection actions, and
- unauthorized disclosure of returns and return information.
If you can’t resolve your issue
For help with a tax issue you couldn't resolve through our usual process, see Office of the New York State Taxpayer Rights Advocate.