N.Y. TAX Law § 1411

§ 1411. Determination of tax. (a) If a return required by this article\nis not filed, or if a return when filed is incorrect or insufficient,\nthe amount of tax due shall be determined by the commissioner of\ntaxation and finance from such records or information as may be\nobtainable, including the assessed valuation of the real property or\ninterest therein and other appropriate factors. Notice of such\ndetermination shall be given to the person liable for the payment of the\ntax. Such determination shall finally and irrevocably fix the tax unless\nthe person against whom it is assessed, within ninety days after the\ngiving of notice of such determination, shall petition the division of\ntax appeals for a hearing, or unless the commissioner of taxation and\nfinance of the commissioner's own motion shall redetermine the same. In\nany case before the division of tax appeals under this article, the\nburden of proof shall be on the petitioner. After such hearing, the\ndivision of tax appeals shall give notice of the determination of the\nadministrative law judge to the person against whom the tax is assessed\nand the commissioner of taxation and finance. Such determination may be\nreviewed by the tax appeals tribunal as provided in article forty of\nthis chapter. The decision of the tax appeals tribunal may be reviewed\nas provided in section two thousand sixteen of this chapter. A\nproceeding for judicial review shall not be instituted unless: (1) the\namount of any tax sought to be reviewed, with penalties and interest\nthereon, if any, shall be first deposited with the commissioner of\ntaxation and finance and there shall be filed with the commissioner of\ntaxation and finance an undertaking, issued by a surety company\nauthorized to transact business in this state and approved by the\nsuperintendent of financial services of this state as to solvency and\nresponsibility, in such amount and with such sureties as a justice of\nthe supreme court shall approve, to the effect that if such proceeding\nbe dismissed or the tax confirmed, the petitioner will pay all costs and\ncharges which may accrue in the prosecution of the proceeding; or (2) at\nthe option of the petitioner, such undertaking filed with the\ncommissioner of taxation and finance may be in a sum sufficient to cover\nthe taxes, penalties and interest thereon stated in such decision, plus\nthe costs and charges which may accrue against him in the prosecution of\nthe proceeding, in which event the petitioner shall not be required to\ndeposit such taxes, penalties and interest as a condition precedent to\nthe commencement of the proceeding.\n (b) A person liable for the tax imposed by this article (whether or\nnot a determination assessing a tax pursuant to subdivision (a) of this\nsection has been issued) shall be entitled to have a tax due finally and\nirrevocably fixed prior to the ninety-day period referred to in\nsubdivision (a) of this section, by filing with the commissioner of\ntaxation and finance a signed statement in writing in such form as the\ncommissioner of taxation and finance shall prescribe, consenting\nthereto.\n