"rvsw" <rvsw[at]hotmail.com> wrote:

- quote -

Calling them to find out further info might be helpful.
Engaging a tax professional might cost more than the tax you
are fighting. (my fee would be at least $250 just to
start-get poa, contact the state etc)

- quote -

sure

- quote -

This sounds more like a collection letter-so need to check
the date the tax was actually assessed. Did you receive any
prior notices?

- quote -

Each state has its own statute of limitations and there are
always technicalities that must be considered. Interest
abatement is generally an argument you aren't going to win.
So don't waste any time on it. Penalties can be waived - but
you generally have to show reasonable cause as to why the
penalty shouldn't apply to you.

--
<<< Benjamin Yazersky CPA [NJ & NY] > >
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rvsw[at]hotmail.com (rvsw) wrote:

- quote -

Alas, you won't get very much professional tax advice for
$385, and if it is going to cost you more to get help than
the tax etc. due, you'd be ahead just to pay it. I'd
suggest calling the DOR yourself. When you call, be sure
you have your 2000 federal, New York and California income
tax returns handy for reference.

- quote -

Of course. They are required by law to give you that
information. The whole thing may be an error.

It sounds as though they may have sent earlier notices that
you did not receive. They probably would have been sent to
the address that was on your 2000 NY state income tax
return. Are you no longer living at that address?

- quote -

I believe NY has a 3 year statute of limitations, similar to
federal. The state would have had to mail you a notice that
it intended to assess additional taxes within three years of
the date you filed your 2000 return, or its original due
date (April 15, 2001), whichever is later. My guess is that
they did send you such a notice but it went to an old
address.

- quote -

If they mailed the original notice to the last address they
had for you (probably the address that was on your 2000 NY
state income tax return), and it was timely, then the
assessment is probably good. It sounds to me as if it has
gone final, i.e., the period for protesting the assessment
has expired. They may be willing to reopen the protest
period if you can show that you never received the original
notice.

The IRS cannot COLLECT taxes owed after 10 years; however,
there are many exceptions to that rule. I doubt that New
York has a similar rule, but it wouldn't protect you in this
situation anyway.

Katie in San Diego

The foregoing is intended for educational purposes only and
does not constitute legal or professional advice.

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I had been a student on F1 visa in new york state from 1999
- May 2000 and was working as a graduate assistant.

Today I received a certified letter from new york tax
compliance department stating that I owe taxes amounting to
$320. With an interest of $60 and a penalty of approx $5, I
am required to pay $385 to the state. There is no mention of
what kind of taxes are owed and why did they discover it
after 3.5 yrs.

I looked at my past records and it seems that I paid the $95
that I owed to the state in year 2000.

My specific questions:
a) Should I call the tax department (the number given in
the letter is that of tax compliance department) of new york
state? Or should I engage a tax consultant/attorney before
calling?
b) Is it ok if I ask them the reason and documentation for
how I owe that amount
c) Can they ask me for taxes after 3.5 yrs? I moved to CA
after May 2000.
d) In case it is determined that I owe taxes, can I ask for
any kind of waiver of interest. $60 interest on $320 looks
to be a bit stiff - especially since they are giving a
response after 3.5 yrs. This way, can they also ask for
taxes after 10 yrs? I understand that IRS cannot dispute any
taxes 3 yrs after they have been filed? Aren't there similar
guidelines for state?

Thanks for any suggestions

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