N.Y. Comp. Codes R. & Regs. Tit. 20 § 4000.4 - Compromise
If, during a conciliation conference proceeding, a requester wants to compromise his tax liability pursuant to the provisions of Part 5000 of this Title, the requester shall submit his or her offer in compromise to the conciliation conferee. The conciliation conferee will forward the request for an offer in compromise to the appropriate office in the department. Thereafter, the provisions of Part 5000 of this Title shall apply to the offer.
Notes
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