1. Which Authority Can Review a Tax Assessment?
The issuing authority determines where to appeal. Filing elsewhere can forfeit review rights.
| Agency action | Review forum | Filing period |
|---|---|---|
| IRS statutory deficiency notice | U.S. Tax Court | Generally 90 days, or 150 for qualifying overseas notices |
| Protestable New York State notice | BCMS or Division of Tax Appeals | Usually notice-specific, often 90 days |
| Nassau County assessment | Assessment Review Commission (ARC) | Annual grievance period |
IRS statutory deficiency notice
- Review forumU.S. Tax Court
- Filing periodGenerally 90 days, or 150 for qualifying overseas notices
Protestable New York State notice
- Review forumBCMS or Division of Tax Appeals
- Filing periodUsually notice-specific, often 90 days
Nassau County assessment
- Review forumAssessment Review Commission (ARC)
- Filing periodAnnual grievance period
Federal Tax Court Petitions
IRC § 6213(a) generally gives a taxpayer 90 days from the mailing of a statutory deficiency notice to petition the U.S. Tax Court. The period is 150 days if the notice is addressed to a person outside the United States. Weekend and holiday rules may apply.
DAWSON accepts electronic petitions until 11:59 p.m. Eastern time on the due date. An objection sent to the IRS is not a court petition. Deficiency review generally occurs before payment; paid taxes may require a refund claim. Save the DAWSON confirmation rather than treating an unfinished electronic draft as a filed case. Related U.S. tax lawyer services include evaluating the available filing routes.
New York State Administrative Protests
Eligible state notices permit a Bureau of Conciliation and Mediation Services (BCMS) conference or a Division of Tax Appeals petition. Form CMS-1-MN may be filed online for eligible cases, or through other approved methods.
A Division of Tax Appeals petition uses Form TA-100. File the original, two copies, and required attachments by mail or hand delivery, not email. A Conciliation Order may start a new petition period. Not every bill carries formal protest rights. At a BCMS conference, bring copies of relevant evidence even if it was previously sent to the Tax Department; the conferee may not have received it.
Nassau County Assessment Grievances
ARC reviews county property valuation, classification, and exemption issues, not income tax or tax rates. For the 2028/29 assessment year, the announced grievance window runs from January 4 through March 1, 2027.
Each assessment year requires a new grievance. Residential and commercial owners can file online. Attorneys representing owners must register with ARC. Comparable sales and property records can support a valuation claim. Keep the ARC appeal number. Village rules may differ. More specialized issues belong in property assessment review.
2. What Records Can Change the Agency's Calculation?
A case review matches each disputed adjustment to a tax rule and reliable supporting records.
Reconcile Returns and Information Reports
Compare the return, agency adjustments, IRS transcripts, Forms W-2 or 1099, and prior responses. Duplicated income may require a corrected report; a denied deduction requires proof of a qualifying expense. A bank deposit does not always represent taxable income.
During an IRS audit, a taxpayer may be able to explain a discrepancy before the agency issues a deficiency notice. Later IRS correspondence does not replace a timely petition. Preserve dated notices and replies.
Trace Business Payments to the Correct Period
Compare invoices, ledgers, payroll reports, and bank payments by tax period. A payment posted to the wrong quarter can create an apparent shortfall.
Federal payroll withholding disputes can raise responsibility questions under IRC § 6672. New York State assesses responsibility under its own provisions. Review actual control over payments rather than job titles alone. Payroll access records and signature authority may help establish who made payment decisions. A federal adjustment does not automatically amend a corresponding state assessment.
3. Is the Dispute about Liability or Collection?
Disputing the amount owed differs from asking for time to pay an assessed balance.
Lien and Levy Hearing Rights
Some IRS lien-filing and proposed-levy notices provide Collection Due Process (CDP) rights under IRC §§ 6320 and 6330. A timely request, commonly on Form 12153, generally has a 30-day statutory window that depends on the notice.
CDP review covers collection procedures and alternatives. Liability challenges are generally barred after a prior opportunity to dispute the tax. A late request may qualify for an equivalent hearing, which ordinarily lacks the same judicial review rights. Following a timely CDP hearing, Tax Court review of the Appeals determination may be possible if the taxpayer meets the separate petition deadline. The distinction matters before choosing tax dispute procedures.
Payment Plans and Compromise Requests
Installment agreements establish payment schedules. Offers in compromise require qualifying grounds and IRS acceptance. Currently not collectible status may suspend active collection because of financial hardship, but the debt, penalties, and interest generally continue.
Income, assets, expenses, and filing compliance affect eligibility. An IRS arrangement does not settle a state tax debt.
4. Practical Filing Mistakes That Affect Review Rights
Substantive evidence cannot fix every missed deadline or filing error. A taxpayer should check the notice address and the agency's current instructions before sending a time-sensitive document.
- Retain notices, envelopes when relevant, filing confirmations, and proof of delivery.
- Do not assume a BCMS fax procedure applies to a Tax Appeals petition.
- Check the taxpayer, tax periods, and issues covered by any proposed settlement.
State penalties and interest may accrue during BCMS review. Paying a disputed balance may stop additional accrual without ending the protest. A property grievance does not carry into the next year.
5. Frequently Asked Questions
How Much Does a Tax Attorney Charge for a Case Review?
New York law sets no standard hourly fee for private tax attorneys. Pricing varies with tax years, records, urgency, and litigation. A written engagement agreement should explain billing, scope, filing fees, and expert costs. Ask whether the quoted service includes agency communications, a hearing, or only the initial review.
Can an Attorney Request IRS Penalty and Interest Relief?
Some penalties qualify for first-time or reasonable-cause relief. Good faith alone generally does not justify interest abatement. Under IRC § 6404(e), qualifying unreasonable IRS errors or delays involving ministerial or managerial acts may support limited interest abatement. Reducing tax or penalties can also reduce related interest.
6. Request a Tax Case Review
Our attorneys can review notices, tax periods, past filings, and financial records for Mineola taxpayers and businesses. A case review identifies the forum, needed evidence, and remaining appeal or collection deadlines.
11 Nov, 2026
