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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter IX. Procedural Regulations |
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Part 2394. Prompt Hearing ProcedureRegarding Predecision Warrants and Warrants Issued Pursuant to JeopardyAssessments |
Sec. 2394.4. Notice ofright to a prompt hearing
Latest version.
- (a) Written notice ofthe right to a prompt hearing to determine the probable validity ofthe department's claim with regard to a predecision warrant commandingthe levy upon the real and personal property of any person to whomthese rules are applicable shall be mailed to such person at his lastknown address by registered or certified mail no later than five businessdays after said warrant is issued. The notice shall contain a statementof facts upon which the department relied in issuing the predecisionwarrant.(b) The department may,within the time limitations set forth in subdivision (a) of this section,cause such notice to be personally delivered to any person to whomthe provisions of this Part are applicable.