New York Laws
Part 1 - Taxpayers' Rights
3004 - Disclosure of Rights of Taxpayers.

(1) the rights of a taxpayer and the obligations of the division of
taxation of the department of taxation and finance during an audit;
(2) the procedures by which a taxpayer may appeal or seek review of
any adverse decision of the department, including administrative and
judicial appeals;
(3) the procedure for filing and processing refund claims and filing
of taxpayer complaints;
(4) the procedures which the department may use in enforcing taxes.
(b) The commissioner shall transmit drafts of the statement required
under subdivision (a) of this section, or proposed revision of any such
statement, to the chairpersons of the senate finance committee and the
assembly ways and means committee and to the director of the division of
the budget on the same day.
(c) The statements prepared in accordance with this section shall be
distributed by the commissioner to all taxpayers the commissioner
contacts (other than by providing tax forms) with respect to the
determination or collection of any tax, the cancellation, revocation or
suspension of a license, permit or registration or the denial of an
application for a license, permit or registration. The commissioner
shall take such actions as the commissioner deems necessary to assure
that such distribution does not result in multiple statements being sent
to any one taxpayer.