New York Laws
Article 2-D - City Personal Income Tax on Residents
25-A-77 - General Powers of Administrator.

(b) Examination of books and witnesses.-- The administrator for the
purpose of ascertaining the correctness of any return, or for the
purpose of making an estimate of taxable income of any person, shall
have power to examine or to cause to have examined, by any agent or
representative designated by him for that purpose, any books, papers,
records or memoranda bearing upon the matters required to be included in
the return, and may require the attendance of the person rendering the
return or any officer or employee of such person, or the attendance of
any other person having knowledge in the premises, and may take
testimony and require proof material for his information, with power to
administer oaths to such person or persons.
(c) Abatement authority.-- The administrator, of his own motion, may
abate any small unpaid balance of an assessment of income tax, or any
liability in respect thereof, if the administrator determines under
uniform rules prescribed by him that the administration and collection
costs involved would not warrant collection of the amount due. He may
also abate, of his own motion, the unpaid portion of the assessment of
any tax or any liability in respect thereof, which is excessive in
amount, or is assessed after the expiration of the period of limitation
properly applicable thereto, or is erroneously or illegally assessed. No
claim for abatement under this subdivision shall be filed by a taxpayer.
(d) Special refund authority.-- Where no questions of fact or law are
involved and it appears from the records of the administrator that any
moneys have been erroneously or illegally collected from any taxpayer or
other person, or paid by such taxpayer or other person under a mistake
of facts, pursuant to the provisions of this local law, the
administrator at any time, without regard to any period of limitations,
shall have the power, upon making a record of his reasons therefor in
writing, to cause such moneys so paid and being erroneously and
illegally held to be refunded.
(e) Cooperation with the United States, other states and the state of
New York. Notwithstanding the provisions of section seventy-eight, the
administrator may permit the secretary of the treasury of the United
States or his delegates, or the proper tax officer of this state or of
any other state imposing an income tax upon the incomes of individuals,
or the authorized representative of either such officer, to inspect any
return filed under this local law, or may furnish to such officer or his
authorized representative an abstract of any such return or supply him
with information concerning an item contained in any such return, or
disclosed by any investigation of tax liability under this local law,
but such permission shall be granted or such information furnished to
such officer or his representative only if the laws of the United States
or of such state, as the case may be, grant substantially similar
privileges to the administrator and such information is to be used for
tax purposes only; and provided further the administrator may furnish to
the commissioner of internal revenue or his authorized representative or
to the tax commission of the state of New York or its authorized
representative such returns filed under this local law and other tax
information as he may consider proper for use in court actions or
proceedings under the internal revenue code or the tax law, whether
civil or criminal, where a written request therefor has been made to the

administrator by the secretary of the treasury of the United States or
by such tax commission or by their delegates provided the laws of the
United States or the laws of the state of New York grant substantially
similar powers to the secretary of the treasury of the United States or
his delegates or to such tax commission or its delegates. Where the
administrator has so authorized use of returns and other information in
such actions or proceedings, officers and employees of the department of
finance of the city may testify in such actions or proceedings in
respect to such returns or other information.

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