N.Y. TAX Law § 3005

§ 3005. Requirements of certain department letters, notices and\ndocuments. The division of taxation or the division of tax appeals, as\nthe case may be, shall include a return address in every (a) letter to a\ntaxpayer regarding the taxpayer's liability for tax, (b) notice which\ngives a person the right to a hearing under any tax, (c) billing or\ncollection document and (d) administrative law judge determination and\ntribunal decision, to which the taxpayer may write with questions\nregarding the letter, notice, document, determination or decision. Such\nnotices and documents described in subdivisions (b) and (c) of this\nsection shall also include a telephone number which the taxpayer may\ncall with questions regarding the notice or document. Such address or\ntelephone number may be within the division of taxation or the division\nof tax appeals, or within another appropriate state or other agency, and\nmay be included in the letter, notice, document, determination or\ndecision, or on a separate, accompanying document. Nothing in this\nsection shall be construed to prevent either such division from\nincluding an address or telephone number in other letters, notices or\ndocuments sent to taxpayers or other persons.\n