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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 XII. Bureau of Conciliation and Mediation Services |
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Part 4000. Procedural Rules |
Sec. 4000.4. Compromise
Latest version.
- If, during a conciliation conference proceeding, a requester wants to compromise his tax liability pursuant to the provisions of Part 5000 of this Title, the requester shall submit his or her offer in compromise to the conciliation conferee. The conciliation conferee will forward the request for an offer in compromise to the appropriate office in the department. Thereafter, the provisions of Part 5000 of this Title shall apply to the offer.