Cms 1 Mn Form PDF Details

The CMS-1-MN form is a critical document utilized by individuals and entities to engage the Department of Taxation and Finance’s Bureau of Conciliation and Mediation Services. It serves as a formal request for a conciliation conference, a step that is often taken in response to a variety of tax-related notices and decisions that the taxpayer may disagree with, including notices of deficiency, disallowance of refunds, or denial of licenses, permits, or exempt status among others. To proceed, the form requires detailed personal information, including the taxpayer's ID (EIN or SSN), current address, and contact number, along with a detailed explanation of the disagreement. If represented, a power of attorney form must also be submitted. Further, the CMS-1-MN guides on how to specify the tax type in dispute, the period in question, and the necessity of an interpreter, if needed. It emphasizes the importance of attaching all relevant notices or claims to support the case. Additionally, it outlines options for the desired location or format (in-person or via telephone) for the conference. The form also cautions about the legal implications of submitting false information. By providing a channel for taxpayers to contest decisions, the CMS-1-MN form plays a vital role in the tax dispute resolution process, offering a pathway to present their case informally before resorting to more formal appeals or litigation. Moreover, it delineates taxpayer rights, including the potential progression from conciliation conference to an administrative law judge hearing and, ultimately, to the Tax Appeals Tribunal or court review if necessary, thereby laying out a comprehensive roadmap for dispute resolution within New York’s tax system.

QuestionAnswer
Form NameCms 1 Mn Form
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other names Form CMS-1-MN "Request for Conciliation Conference" - New York

Form Preview Example

Department of Taxation and Finance

Bureau of Conciliation and Mediation Services

Request for Conciliation Conference

Name of taxpayer

 

 

Taxpayer ID number (EIN or SSN)

 

 

 

 

 

Current address (number and street)

 

 

 

 

 

 

 

 

City

State

ZIP code

Daytime telephone number

 

 

 

(

)

 

 

 

 

 

If you are not representing yourself, you must submit a properly completed power of attorney (Form POA-1). Review

20 NYCRR 4000.2(d) to see if special permission is also needed. For all estate tax matters, submit Form ET-14, Estate Tax Power of Attorney, instead of Form POA-1.

Taxpayer’s representative, if any (name of representative and firm)

Address (number and street)

City

State

ZIP code

Daytime telephone number

()

I am requesting a conciliation conference for tax type:

for the years and/or periods

 

 

 

 

 

 

because I have received the following:

 

 

 

 

 

 

 

 

 

 

 

 

Notice of deficiency,

 

Notice of disallowance, refund

Refusal, revocation, suspension,

determination, or another liability

 

denial, or unanswered refund claim.*

or denial of a license, permit,

with formal protest rights.*

 

Notice date:

 

 

 

 

 

certificate, registration or exempt

Notice date:

 

 

 

 

 

 

status.*

 

 

 

 

Notice number:

 

 

 

 

 

 

 

Notice number L-

 

 

 

Notice date:

 

 

 

No notice was received but a

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

claim for refund was filed on:

Notice type:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

*attach copy of notice

 

*attach copy of notice or claim (such as

*attach copy of notice

 

 

 

 

 

 

a tax return)

 

 

 

I will need an interpreter available for the conference:

In my language of choice:

I would like my conference scheduled at the Tax Department office located in:

Albany

Binghamton

Brooklyn

Buffalo

Kew Gardens

Rochester

Syracuse

White Plains

I would like my conference held by telephone: (

)

.

 

 

 

 

 

 

Explain why you disagree with the department notice (attach additional pages, if necessary):

.

Hauppauge

I understand that a willfully false representation is a misdemeanor punishable under Penal Law § 210.45.

Print name of person signing

Signature

Date

Keep a copy of this request including attachments and the fax confirmation or certified/registered mail receipt (a fax confirmation is not proof of filing).

Fax to: 518-435-8554

or

Mail to: NYS TAX DEPARTMENT

 

 

BUREAU OF CONCILIATION AND MEDIATION SERVICES

 

 

W A HARRIMAN CAMPUS

CMS-1-MN (9/21)

 

ALBANY NY 12227-0918

Page 2 of 2 CMS-1-MN (9/21)

Notice of Taxpayer Rights

If you disagree with an action taken by the Department

of Taxation and Finance (the issuance of a tax deficiency/determination, the denial of a refund claim or the

denial or revocation of a license, registration or exemption certificate), you may protest by filing a Request for Conciliation

Conference or by filing a Petition for a Tax Appeals hearing.

The request or petition must be filed within a certain period of time from the date the department mailed you notice of its action. Refer to the notice you received to determine your

time limit. These time limits are established by the Tax Law and cannot be extended. We recommend you use certified or

registered mail. See Publication 55, Designated Private Delivery Services, for a list of private delivery services that can be used, and the address.

You may appear on your own behalf or you may have an authorized representative present your case for review. An authorized representative must have a power of attorney from you to appear on your behalf.

If you are a person with a disability and you wish to request that a reasonable accommodation be provided to you in order to participate in a conciliation conference, contact our designee for reasonable accommodation at tax.sm.reasonable.accommodations@tax.ny.gov.

Tax Appeals hearing

The procedure in the Division of Tax Appeals is begun by filing a petition. The petition must be in writing and must specifically

indicate the actions of the department that are being protested.

The hearing is an adversarial proceeding before an impartial administrative law judge. The hearing will be stenographically

reported. After the hearing, the administrative law judge will issue a determination that will finally decide the matter(s) in

dispute unless either you or the department requests review by the Tax Appeals Tribunal. If such a review is requested, the record of hearing and any additional oral or written arguments

will be reviewed and the Tribunal will issue a decision affirming, reversing, or modifying the administrative law judge’s

determination, or referring the matter back to the administrative law judge for further hearing.

Court review

If you do not agree with the Tax Appeals Tribunal’s decision, you

may seek court review. There are time limits within which an application for court review must be filed. For some taxes, you

must pay the tax, interest, and penalty or post a bond for this

amount, plus court costs, when you file an application for court

review.

Conciliation conference

A conciliation conference is an efficient and inexpensive way to resolve protests without a formal hearing. The conference is conducted informally by a conciliation conferee who will review all of the evidence presented to determine a fair result. After the conference, the conferee will send you a proposed resolution in the form of a Consent. If you indicate your acceptance by signing and returning the Consent within 15 days, the disagreement will be concluded. Otherwise, the conferee

will issue a Conciliation Order. This order is binding on the department and will be binding on you unless you file a petition

for a hearing with the Division of Tax Appeals.

To request a conference, complete page 1 of this form and fax to 518-435-8554 or mail to the address on page 1.

Note: Failure of technology or electronic communication or

unavailability of the facsimile will not release the requestor from timely filing as required by the Tax Law.

Note: The address you provide on Form CMS-1-MN will not change any other address the department has on file for

you. If you wish to change an address you use for other Tax Department matters visit www.tax.ny.gov for directions.

Privacy notification

The right of the Commissioner of Taxation and Finance and the Department of Taxation and Finance to collect and maintain personal information, including mandatory disclosure of Social Security numbers in the manner required by tax regulations, instructions, and forms, is found in the New York State Tax Law, including subdivision 3-a of section 170 thereof; and

42 USC 405(c)(2)(C)(i).

The Tax Department uses this information primarily to administer proceedings in the Bureau of Conciliation and Mediation Services, to identify the taxpayer, and for any other purpose authorized by law.

Failure to provide the required information may subject you to civil or criminal penalties, or both, under the Tax Law.

This information is maintained by the Director of the Bureau of Conciliation and Mediation Services, NYS Tax Department,

W A Harriman Campus, Albany NY 12227-0918; telephone

518-530-4628.

Small claims option

When petitioning for a hearing, you may elect to have your hearing held in the Small Claims Unit if the amount in dispute is within the dollar limits set by the Rules of Practice and Procedure, a copy of which will be sent to you with the petition

forms. The hearing is conducted as informally as possible by an impartial presiding officer. The presiding officer’s determination

is conclusive and is not subject to review by any other unit in the Division of Tax Appeals, the Tribunal, or by any court in the state.

You may request petition forms and the Rules of Practice and Procedure of the Tax Appeals Tribunal by calling 518-266-3000, faxing your request to 518-272-5178, or writing to:

DIVISION OF TAX APPEALS

AGENCY BUILDING 1

EMPIRE STATE PLAZA

ALBANY NY 12223

Forms and publications are also available on the division’s website at www.dta.ny.gov.

A request for petition forms and the rules is not considered the filing of a petition for hearing for purposes of the time limits, and does not extend the time limits for filing a petition.

Estate tax

Estate tax filers are not eligible for hearings before the Division

of Tax Appeals.

For estate tax, if you elect not to file a Request for Conciliation Conference, you must file a Notice of Petition and a Verified

Petition with the Surrogate’s Court of the county with jurisdiction over the estate if you wish to pursue a court action. To obtain an estate tax petition form, contact the clerk of the Surrogate’s Court having jurisdiction over the estate.

A copy of the Notice of Petition and Verified Petition must be filed simultaneously with the Commissioner of

Taxation and Finance. Mail it to: Commissioner of Taxation

and Finance, Office of Counsel, W A Harriman Campus,

Albany NY 12227-0911.

How to Edit Cms 1 Mn Form Online for Free

It is possible to work with Cms 1 Mn Form easily by using our online PDF tool. To keep our editor on the forefront of efficiency, we work to integrate user-oriented capabilities and enhancements regularly. We are routinely grateful for any feedback - play a vital part in reshaping how you work with PDF forms. To get the process started, consider these easy steps:

Step 1: Open the PDF doc in our tool by hitting the "Get Form Button" at the top of this webpage.

Step 2: After you start the PDF editor, you will get the document made ready to be completed. Besides filling out various blanks, it's also possible to perform various other things with the PDF, namely writing your own words, changing the initial text, inserting graphics, placing your signature to the PDF, and more.

This document will involve specific information; in order to guarantee accuracy, take the time to take into account the next recommendations:

1. While filling out the Cms 1 Mn Form, be sure to include all essential fields within the relevant part. This will help facilitate the process, enabling your information to be processed quickly and appropriately.

Cms 1 Mn Form conclusion process outlined (stage 1)

2. Just after the previous selection of fields is completed, go on to type in the applicable details in these - attach copy of notice or claim, I will need an interpreter, In my language of choice, I would like my conference, Binghamton, Brooklyn, Albany, Buffalo, Hauppauge, Kew Gardens, Rochester, Syracuse, White Plains, I would like my conference held by, and Explain why you disagree with the.

Writing section 2 of Cms 1 Mn Form

Lots of people often make errors while filling out Binghamton in this area. Be sure to revise what you type in right here.

Step 3: Prior to moving on, double-check that all form fields were filled in as intended. Once you think it's all good, click “Done." Sign up with us today and immediately obtain Cms 1 Mn Form, set for downloading. All adjustments made by you are kept , making it possible to change the file at a later stage anytime. When you use FormsPal, you're able to complete documents without being concerned about personal data breaches or entries getting shared. Our protected software makes sure that your private data is maintained safely.

Cms 1 Mn Form isn’t the one you’re looking for?

Related Documents