As a New York State taxpayer, you have rights protecting you from any unfairness in the administration and collection of taxes, as well as a variety of options to resolve tax issues.

The Office of the Taxpayer Rights Advocate will help you understand your rights and will help find the best way for you to pay the amount of tax you owe.

How the Taxpayer Rights Advocate can help

The Office of the Taxpayer Rights Advocate, an independent office within the Tax Department, provides:

• free assistance to resolve difficult or ongoing tax problems
• options to consider if a tax issue is causing undue economic harm
• recommendations for administrative or legislative reforms

“Ignoring your tax problem will only make it worse,” said Acting Commissioner Nonie Manion. “If you have an issue that you can’t seem to resolve using our standard procedures, request assistance from the Advocate’s office. Your issue could also point to an administrative or policy problem affecting other taxpayers, one we can address as a systemic problem.”

“The Office of the Taxpayer Rights Advocate is your voice at the New York State Tax Department,” said Taxpayer Rights Advocate Margaret Neri. “If you have an individual tax problem, particularly one causing you undue economic hardship or that persists despite your efforts to resolve it, we may be able to help you.”

Since the Advocate’s Office was established in October 2009, it has resolved thousands of taxpayer cases, 65% of which resulted in full or partial relief for the taxpayer.

Additional resources

Office of the Taxpayer Rights Advocate webpage

Form DTF-911, Request for Assistance from the Office of the Taxpayer Rights Advocate

Your rights as a NYS taxpayer