NEW YORK CITY DEPARTMENT OF FINANCE
DIVISION OF LEGAL AFFAIRS
G
REQUEST FOR LETTER RULING
Mail to: NYC Department of Finance, Office of Legal Affairs, 345 Adams Street, 3rd Floor, Brooklyn, NY 11201
Instructions: Mail the completed form along with a check or money order for $250 processing fee to the address above.
Please review instructions for further details before completing this form.
SECTION I - TAXPAYER/REPRESENTATIVE INFORMATION
1. Taxpayerʼs
Name: _____________________________________________________________________________
PRINT FIRST NAME
PRINT LAST NAME
2. Telephone
3. Email
4. Identification
Number: (____) ______________
Address: ________________
Number: __________________
5. Taxpayerʼs
Address:___________________________ City: _________________ State: ____ Zip Code: ________
NUMBER AND STREET
6. Representativeʼs
Name (if any): _______________________________________________________________________
PRINT FIRST NAME
PRINT LAST NAME
7. Telephone
8. Email
9. Identification
Number: (____) ______________
Address: ________________
Number: __________________
10. Representativeʼs
Address:___________________________ City: _________________ State: ____ Zip Code: ________
NUMBER AND STREET
SECTION II - LETTER RULING
1a. Tax Issue: List tax in issue in the space provided (General Corporation Tax, Real Property Tax, etc.):
___________________________________________________________________________________
b. Describe the tax issue regarding the letter ruling request (attach additional sheets if necessary): _______
___________________________________________________________________________________
___________________________________________________________________________________
___________________________________________________________________________________
___________________________________________________________________________________
2a. Currently Under Audit or Review: Does this request relate to any matter currently under
City audit or review or for which there is a pending claim with the City for refund
(or, in the case of a request submitted on hypothetical facts, to any taxpayer to the
best of the requesterʼs knowledge and belief)? .....................................................................
YES
NO
K
K
b. If answer to the above question is “Yes”, please provide the Audit or Claim Number: # _______________
3a. Period And Year: Indicate period and year under audit or review or for which refund claim has been filed: ______________
b. List date of Notice of Tax Due (if any): __________/__________/__________.
OLA-0509 Rev. 08/26/09