The Office of the Taxpayer Advocate

The Office of the Taxpayer Advocate is here to help you solve your NYC tax issues after you have tried to fix them with the Department of Finance on your own.

The Office of the Taxpayer Advocate is independent from other parts of the Department of Finance. The Taxpayer Advocate reports directly to the Commissioner of Finance. The Office of the Taxpayer Advocate can recommend policy changes or request that the Department of Finance take action on behalf of NYC taxpayers. Click here to read the operating procedures for The Office of the Taxpayer Advocate Part 4 of the Internal Finance Manual.

*Please note: The Office of the Taxpayer Advocate cannot help you with any parking ticket inquiries or complaints. If you do have parking issues, click here to send your inquiry to the parking area. If your problem is with NYC personal income tax or sales tax, please contact the Office of the New York State Taxpayer Rights Advocate at (518) 530-HELP(4357).

The Office of the Taxpayer Advocate will find and contact the area(s) within the Department of Finance that relate to your issue. The Office of the Taxpayer Advocate will also work with you to try to fix your problem.

If your issue meets at least one of the following guidelines:
  1. You have made a reasonable attempt to solve your inquiry or complaint with the Department of Finance. Your inquiry or complaint has not been fixed or you have not received a timely response.
  2. You believe you can show that the Department of Finance is applying the tax laws, regulations or policies unfairly or incorrectly, or have injured or will injure your Taxpayer Rights.
  3. You face a threat of immediate harmful action (e.g., seizure of your funds or property) by the Department of Finance for a debt you believe you can show is not owed.
  4. You face a threat of immediate harmful action (e.g., seizure of your funds or property) by the Department of Finance for a debt you believe you can show is incorrect, unfair, or illegal.
  5. You believe you can show that you will suffer damage that is beyond repair or a long-term harmful impact if relief is not granted.
  6. You believe you can show that your problem also affects other similar taxpayers and is a problem with the Department of Finance’s systems or processes. (You can report these systemic problems here. Please note that the Office of the Taxpayer Advocate addresses systemic issues through policy recommendations. It will not review individual cases unless at least one of the other guidelines on this list are met).
  7. You believe you can show that the rare facts in your case justify help from the Office of the Taxpayer Advocate.
  8. You believe you can show that there is a compelling public policy reason why you should get help from the Office of the Taxpayer Advocate.

 

  • You have not made a reasonable attempt to obtain relief through normal Department of Finance channels, including contacting 3-1-1.
  • You are asking for legal or tax return preparation advice.
  • You are trying to file or have filed a case with the Tax Commission, Tax Appeals Tribunal or a New York State court.
  • You are appealing an unfavorable decision from the Tax Commission, Tax Appeal Tribunal or New York State court.
  • You are claiming that a NYC tax law or tax system violates the New York State or U.S. Constitution.
  • The Taxpayer Advocate determines that the focus of your inquiry only involves frivolous strategies intended to avoid or delay filing or paying New York City taxes.
  • The Office of the Taxpayer Advocate will contact you at the address or telephone number you provided and tell you that a case has been opened to help you with your issue.  (We may ask for your e-mail address to contact you. At this time, we will only send an email to you if we cannot reach you by telephone. Our e-mail will tell you to call us about your case. We cannot send you sensitive information by e-mail.)
  • You will be given the telephone number and name of the Case Advocate in the Office of the Taxpayer Advocate who will be working on your case. You will receive updates on your case by phone and/or mail.  If you have any questions, you can contact the Case Advocate directly at the number he or she provides.
  • Note, if the Office of the Taxpayer Advocate can resolve your problem within a week, it may not open an actual case for you.

Report a Systemic Issue

Reports
2017 Annual Report

 
Brochure
The Office of the Taxpayer Advocate Brochure
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Forms
Request for Help Form
Online Form