Sec. 2400.2. Notice offailure to release a lien

Tax Law, § 3032(c) and (d)

(a) Administrative reviewmay be obtained by filing a notice of failure to release a lien, asprescribed in subdivision (b) of this section, after the expirationof the 40-day period described in section 2400.1(a)(1)-(2) of thisPart. Filing such a notice of failure to release a lien is not a prerequisiteto bringing a civil action for damages for failure to release a lienin the Court of Claims. Nor does filing such a notice extend the statuteof limitations for bringing a civil action for damages in the Courtof Claims. However, the amount of damages awarded in a civil actionunder section 3032 of the Tax Law may be reduced if the court determinesthat the plaintiff has not exhausted the available administrativeremedies within the department.

(b)

(1) A “notice offailure to release a lien,” must be sent in writing to the commissionerand must include:

(i) the taxpayer’sname, identification number, current address, current home and worktelephone numbers;

(ii) any convenienttimes the taxpayer can be contacted;

(iii) a copy of theState tax warrant affecting the taxpayer’s property, if available;

(iv) the grounds, inreasonable detail, for the claim (include copies of any availablesubstantiating documentation or correspondence with the Departmentof Taxation and Finance);

(v) a description ofthe injuries incurred by the taxpayer (include copies of any availablesubstantiating documentation or evidence);

(vi) the dollar amountof the claim, including any damages that have not yet been incurredbut that are reasonably foreseeable (include copies of any availablesubstantiating documentation or evidence); and

(vii) the signatureof the taxpayer or duly authorized representative.

(2) For purposes of paragraph(1) of this subdivision, a duly authorized representative is any personpermitted to represent the taxpayer who has a written power of attorneyexecuted by the taxpayer.