Denial or Revocation of Amnesty.
19 RCNY § 1-24
in effect§ 1-24 Denial or Revocation of Amnesty.
(a) Amnesty will be denied or revoked if a taxpayer:
(1) is ineligible;
(2) fails to pay all of the designated tax and required interest. See 19 RCNY § 1-22(c), supra;
(3) requests amnesty for a tax or period not described in subdivision (b) of 19 RCNY § 1-19, supra; or
(4) fails to withdraw from or discontinue an administrative proceeding or civil litigation, with prejudice. See 19 RCNY § 1-22(a)(4), supra.
(b) General Procedure for Denial.
(1) If amnesty is denied for any of the reasons set forth in subdivision (a) of this section, the Commissioner of Finance with issue a statement stating that the application for amnesty has been denied and the reason for the denial (the "denial letter"). The denial letter is the only evidence that a timely application was made for the designated tax, and must be produced by the taxpayer to substantiate any subsequent claims for amnesty for that designated tax. See subparagraph (ii) of paragraph (1) of subdivision (c) of this section, infra. If a taxpayer's amnesty is revoked, the Commissioner of Finance will issue a letter stating that amnesty has been revoked and the reason for the revocation ("letter of revocation").
(2) All payments made in connection with an amnesty application are final and will not be returned upon a denial or revocation of amnesty. Payments made in connection with a denied or revoked amnesty application will be credited to the taxpayer's liability for the designated tax or any other liability of the taxpayer as permitted by law.
(3) Except as provided in subdivision (c) of this section, the application for amnesty and returns submitted of a taxpayer ineligible for amnesty or for whom amnesty is denied or revoked, will not be returned. A taxpayer who is ineligible pursuant to paragraph (3) of subdivision (a) of 19 RCNY § 1-21, supra, (a taxpayer that is the subject of criminal litigation) is not permitted to make an application for amnesty for the designated tax involved. If such an ineligible taxpayer nevertheless makes an application, the application and returns will not be returned and they will be treated as if received apart from an amnesty application. Moreover, the retention by the Department of any amount paid with an amnesty application submitted by a taxpayer that is the subject of a pending criminal litigation and whose amnesty application is denied on that basis will not constitute a settlement, compromise or any other agreement by the Department to discontinue or forego any criminal prosecution of the taxpayer.
(4) If a taxpayer disagrees with a denial or revocation of amnesty, the taxpayer must submit a statement of disagreement setting forth all relevant facts within 30 days after the date of the letter of denial or revocation. The letter should be sent to the New York City Department of Finance at the following address:
Office of Legal Affairs
345 Adams Street
Brooklyn, NY 11201
Attn: Amnesty Appeals
(c) Denial of amnesty due to pending criminal investigation.
(1) If a taxpayer is the subject of a pending criminal investigation, the Commissioner of Finance shall indicate on the denial letter sent to the applicant that such application was timely received, but is denied due to a pending criminal investigation. In the case of an application that is denied because of a pending criminal investigation, all materials submitted other than any payment will be returned to the applicant and no identifiable information submitted in connection with the application shall be kept by the Commissioner of Finance. The return of any application or returns submitted under the amnesty program shall not be considered a rejection of returns for any other purpose. Moreover, the retention by the Department of any amount paid with an amnesty application submitted by a taxpayer that is the subject of a pending criminal investigation and whose amnesty application is denied on that basis will not constitute a settlement, compromise or any other agreement by the Department to discontinue or forego any criminal investigation of the taxpayer.
(2) The Commissioner of Finance shall not be required to disclose the particulars of a pending criminal investigation upon which an amnesty denial was based. The Commissioner of Finance shall, however, upon a protest under paragraph (4) of subdivision (b) of this section, confirm that the taxpayer is on the confidential list described in paragraph (2) of subdivision (a) of 19 RCNY § 1-21 supra, and that amnesty was properly denied, and so certify to the taxpayer.
(3) Upon a subsequent finding of no criminal liability, whether through a prosecution not resulting in a conviction or by the investigating agency otherwise terminating the investigation, the applicant will be notified and will have 30 days to apply for amnesty for the amount of designated tax previously denied. If the taxpayer has not been officially notified of the termination of the criminal investigation, the resubmission must be within five years and 30 days of the date of the denial letter. The applicant must re-submit its application and returns, make any payment if not previously made, and submit a copy of the denial letter.
(d) Denial of amnesty due to pending criminal prosecution. If the taxpayer's application is denied due to a pending criminal prosecution, the taxpayer may resubmit the application if this criminal action does not result in conviction. The resubmission must be within 30 days of the conclusion of the prosecution. The applicant must re-submit its application and returns and make any payment if not previously made, and submit a copy of the denial letter.
(e) Revocation of amnesty erroneously granted. If, because of a taxpayer's failure to supply complete and accurate information, amnesty is erroneously granted to an ineligible applicant, as defined in 19 RCNY § 1-21, supra, amnesty will be revoked and, except with respect to an applicant who is ineligible for amnesty under paragraph (2) of subdivision (a) of 19 RCNY § 1-21, (a taxpayer under criminal investigation), materials submitted will be kept by the Commissioner of Finance and all materials will be treated as if they were received apart from an amnesty application. Furthermore, if the taxpayer submits a fraudulent return as part of its application for amnesty, amnesty may be revoked.
(f) Effect of denial or revocation of amnesty. If amnesty is denied or revoked, penalties will not be waived and any civil, administrative or criminal action or proceeding relating to the designated tax involved will not be barred.
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/0-0-0-34515Fetched: 10/24/2026