Filing.
19 RCNY § 34-03
in effect§ 34-03 Filing.
(a) Form, Contents and Supporting Documentation.
(1) An offer-in-compromise must be filed on the form or forms prescribed by the Department for such purpose at the address prescribed in the forms. In the discretion of the Commissioner of Finance, an offer-in-compromise may be filed on forms prescribed by another taxing authority provided that those forms contain the information required by this subdivision.
(2) Contents of offer-in-compromise. The offer-in-compromise must contain:
(i) the taxpayer's name, address and taxpayer identification number (employer identification number or social security number);
(ii) the name, address and telephone number of the taxpayer's representative (if applicable);
(iii) the tax liabilities included in the offer-in-compromise, which, in the case of an offer based in whole or in part on doubt as to collectibility, must consist of all outstanding liabilities for all City-administered income, non-property excise taxes and annual vault charges;
(iv) the total amount the taxpayer is offering to pay;
(v) a brief indication of the grounds for the offer-in-compromise; and
(vi) the taxpayer's agreement to comply with the Department's general conditions for accepting the offer-in-compromise (see subdivision (d) of 19 RCNY § 34-05).
(3) Supporting Documentation.
(i) An offer-in-compromise based in whole or in part on doubt as to collectibility requires a showing that the taxpayer has been discharged in bankruptcy or is insolvent. The taxpayer must submit a statement of financial condition and the other information and documents specified on the forms prescribed by the Department. The Department may require the submission of additional financial information or documents that the Department deems necessary, including current financial statements that have been audited by an independent licensed public accountant or an independent certified public accountant. The statement of financial condition, and any other information submitted to support an offer-in-compromise, becomes the property of the Department and will not be returned to the taxpayer.
(ii) An offer-in-compromise based in whole or in part on doubt as to liability must be supported by appropriate facts, evidentiary documents and legal arguments submitted in writing by the taxpayer. The Department may require the taxpayer to submit additional information or documents that the Department deems necessary. The acceptable offer-in-compromise amount will depend upon the degree of doubt determined by the Department in the particular case.
(4) The taxpayer shall file an original and three conformed copies of the required offer-in-compromise forms and supporting documentation.
(b) Time for Filing.
(1) In fixed and final matters an offer-in-compromise may be filed at any time prior to the full payment of the liability.
(2) In non-final matters, an offer-in-compromise may be filed only after the issuance to the taxpayer of a statutory notice and before the non-final matter becomes a fixed and final matter. Where the taxpayer has requested a conciliation conference and/or filed a petition with the Tribunal:
(i) If the taxpayer has requested a conciliation conference and no conciliation decision has been issued and served in the matter, the offer-in-compromise may be filed during the time the matter is pending in the Conciliation Bureau;
(ii) If a conciliation decision has been issued and served, or if the taxpayer has not requested a conciliation conference, and the Tribunal has not issued a final decision and given notice of such decision, the offer-in-compromise must be filed within the statutory period (ordinarily 90 days) for filing a petition with the Tribunal or during the time the matter is pending in the Tribunal;
(iii) If the Tribunal has issued a final decision in the matter and given notice of such decision, the offer-in-compromise must be filed within the four-month period provided for the taxpayer to seek judicial review of the Tribunal's decision.
(c) Effect.
(1) The filing of an offer-in-compromise shall not:
(i) constitute the filing of a request for conciliation (see 19 RCNY Chapter 38) or a petition or exception to the Tribunal (see Title 20 of these Rules);
(ii) constitute cause for postponement of a conciliation conference or any hearing, motion or other proceeding in the Tribunal; or
(iii) suspend the running of the period of limitations for filing a request for a conciliation conference, a petition or exception to the Tribunal, or to seek judicial review of a Tribunal decision;
(iv) operate to stay the collection of any tax or charge liability. However, enforcement of collection may be deferred if the interests of the Department will not be jeopardized.
(2) In non-final matters, the filing of the offer-in-compromise constitutes the taxpayer's waiver of the statute of limitations on the assessment of the tax liability involved for the period beginning on the day the offer-in-compromise is filed and ending six months after the date the offer-in-compromise is withdrawn or rejected. If the offer-in-compromise is accepted, as a condition of such acceptance, the taxpayer agrees to waive the statute of limitations as provided in paragraph (5) of subdivision (d) of 19 RCNY § 34-04.
Source: City of New York, Charter, Administrative Code and Rules (American Legal Publishing XML export, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/newyorkcity/latest/NYCrules/0-0-0-40529Fetched: 10/24/2026