The document provides instructions for submitting a request for a letter ruling from the New York City Department of Finance. A $250 processing fee and completed request form are required for all requests. A letter ruling sets forth how statutory tax provisions apply to a specific set of facts. General tax information may be available without a ruling. The Department will not issue rulings on matters under audit or clearly addressed elsewhere. Requests must include facts and documents to be considered.

1. Instructions for Request for Letter Ruling
A COMPLETE LETTER RULING REQUEST FORM AND A $250 PROCESSING
FEE MUST BE SUBMITTED FOR ALL LETTER RULING REQUESTS
SUBMITTED TO THE DEPARTMENT OF FINANCE-OFFICE OF LEGAL
AFFAIRS.
GENERAL INFORMATION
What is a Letter Ruling?
A letter ruling is a written statement setting forth the applicability of statutory provisions
of any tax or charge administered by the Department of Finance, to a specific set of facts.
Letter rulings are issued on behalf of the Commissioner of Finance by the Office of Legal
Affairs to whom the Commissioner of Finance’s authority to issue letter rulings is
delegated.
Other Information Services provided by the Department of Finance
Based upon the nature of your inquiry, it may not be necessary to obtain a letter ruling.
General information not requiring a ruling may be answered by calling: (212) 504-4036
Practitioners may find out about agency guidelines, statutes, regulations, rulings and
procedures on more technical inquiries by using the Department of Finance Website:
www.nyc.gov/finance
Information concerning City taxes administered by New York State may be obtained
from the New York State Department of Taxation and Finance, State Campus, Albany,
N.Y. 12227.
When a Letter Ruling will not be issued
No ruling will be issued:
covering an issue or set of facts regarding which a Notice of
Determination or a Notice of Disallowance of a claim for refund or credit
has been issued to the taxpayer;
covering an issue or set of facts regarding which any taxpayer has been
granted leave to appeal or regarding which the Department of Finance is
seeking or has been granted leave to appeal an adverse decision to any
court of the State of New York or the United States;

2. covering an issue, which is clearly and adequately addressed by statutes,
regulations, published rulings or other official pronouncement of the
Department of Finance;
where the issue presented pertains to subject matter which, in accordance
with a public pronouncement, is under study by the Department of
Finance, or
if the conclusion reached in such a ruling would require a factual
determination, which is properly an audit function.
Hypothetical Facts
The Office of Legal Affairs will accept requests for letter rulings submitted by
representatives without disclosing the name of the taxpayer provided the requestor states
in writing that to the best of his or her knowledge and belief, no notice of determination
or disallowance has been issued to any taxpayer covering the issues or facts presented in
the request. Any such ruling will be considered to be issued on hypothetical facts. Letter
rulings issued on hypothetical facts are indicative of the Department's position with
respect to a particular set of facts but are not binding on the Department with respect to
any particular taxpayer.
Taxes Administered by New York State
Letter ruling will not be issue on questions pertaining to the following City taxes that are
administered by the New York State Department of Taxation and Finance: Sales and
related taxes, resident personal income tax, non-resident earnings tax, mortgage
recording tax, leaded motor fuel tax, and beer and liquor excise tax.
Acknowledgment Letter
Upon receipt of a request for a ruling that conforms to the procedural requirements of
Title 19, Chapter 16 of the Rules of the City of New York Relating to Letter Rulings of
the Department of Finance, an acknowledgment letter will be mailed to the person
making the request. The letter-ruling request will be assigned a number, which will
appear on the acknowledgment letter. This number should be used in all future
correspondence with the Office of Legal Affairs involving the request.
Withdrawing a Letter Ruling Request
A taxpayer may withdraw a request for a ruling at any time within 30 days of the date of
the acknowledgment letter. Thereafter, no request for a ruling may be withdrawn without
the written approval of the Office of Legal Affairs. Where a taxpayer withdraws a
request for a ruling, the Department of Finance will not return the application fee of $250

3. accompanying such request. Failure to provide information requested by the Office of
Legal Affairs may be deemed a withdrawal of a request for a ruling.
Time in Which Ruling Will Be Issued
A ruling will be mailed to the taxpayer or the taxpayer’s authorized representative within
90 days of the receipt of a complete request for such a ruling. A ruling request will not
be considered complete until all information requested by the Department is received.
The Office of Legal Affairs may extend the 90-day period within which a ruling must be
issued for a period of up to 30 additional days. In such case, the taxpayer or the
taxpayer’s authorized representative will be notified of the extension and the reason
therefor. At any time before their expiration, the 90-day or additional 30-day periods
may be extended by a written agreement between the taxpayer and the Office of Legal
Affairs.
Publication of Letter Ruling
The complete text of a letter ruling may be published, or made available to the public,
except that the taxpayer’s name, address, identifying numbers and other factual
information that may identify the taxpayer will be deleted.

4. CITY OF NEW YORK – DEPARTMENT OF FINANCE
REQUEST FOR LETTER RULING
See INSTRUCTIONS FOR COMPLETING THIS FORM before completing this form;
Numbers in parentheses refer to instructions.
Name of Taxpayer Telephone No. (Area Code) Identification No. (1)
Taxpayer’s Address (Number and Street)
City and State Zip Code
Name of Representative, if any (4) Telephone No. (Area Code)
Representative’s Address (Number and Street)
City and State Zip Code
Tax in issue (General Corporation, Real Property Transfer, etc.) ______________________________
The taxpayer request a letter ruling on the following issue(s) __________________________________
Attach additional sheets if necessary.
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 requestor's knowledge and belief?)
/ /Yes / /No
If answer to the above question is “Yes”, please provide the Audit or Claim Number
______________
Period (Year under audit or review or for which refund claim has been filed) ____________________
Date of Notice of Tax Due (if any) __________________________________________
The taxpayer submits the following statement of facts as the basis for the requested letter ruling:

5. List of documents submitted with this request: (2)
Attach additional pages, if necessary, and any documents to be considered.
The final letter ruling will be mailed to you. Do you also wish to receive a copy of the final letter
ruling by FAX? / / yes / / no
Please provide FAX number (_____)_________________
The taxpayer hereby represents that this request does not cover an issue or set of facts regarding
which a Notice of Determination or a Notice of Disallowance of a claim for refund or credit has been
issued to the taxpayer (or, in the case of a request submitted on hypothetical facts, to any taxpayer to
the best of the requestor's knowledge and belief.) If this requests covers an issue or set of facts
regarding which a Notice of Determination or a Notice of Disallowance of a claim for refund or
credit has been issued, no ruling can be issued. See 19 Rules of the City of New York Section 16-
01(c)(1).
Signature (3) (4) Date
Type or print name of individual signing request. Title or relationship to taxpayer.

6. INSTRUCTIONS FOR COMPLETING THIS FORM
(1) Enter taxpayer’s social security number, employer identification number or other
number assigned by the Department of Finance, unless the request is submitted on
hypothetical facts as provided above.
(2) Copies of all tax returns, contracts, deeds, instrument or other documents relevant
to the issues to be decided must be submitted.
(3) (a) An individual may file a request for letter ruling on his own behalf. In
addition a ruling may be requested by a general partner of a partnership (without
filing a power of attorney) on behalf of the partnership, or by an officer or
employee of a corporation on behalf of the corporation. Where a corporation is
acting through an employee, a power of attorney executed by an officer of the
corporation must be filed.
(b) The adult spouse, parent or guardian or any person having legal custody of a
minor or a person who prepared the tax return of a minor may file a request for a
letter ruling on behalf of such minor.
(c) A committee or conservator appointed pursuant to the Mental Hygiene Law,
an attorney-in-fact acting pursuant to Section 5-1601 of the General Obligation
Law, or any other person authorized by law may request a ruling on behalf of an
individual who is mentally or physically incapable of making such request.
(d) Any of the following may file a request for letter ruling on behalf of another
individual or a business entity if authorized by a power of attorney signed by such
an individual, by a general partner of a partnership or an officer of a corporation,
where such power of attorney is filed with the Department before or concurrently
with the filing of the request for a letter ruling;
an attorney-at-law licensed to practice in New York State;
a certified public accountant duly qualified to practice in New York State;
an attorney-at-law or accountant duly authorized to practice in any other state
a person admitted to practice before the Internal Revenue Service or before
the Tax Court of the United States; and
the petitioner’s spouse, child or parent.
A power of attorney form may be obtained by calling (212) 504-4035. You can also have
one delivered to you by fax by calling (212) 504-4038 from the telephone connected to
you fax machine or fax modem. A power of attorney form can also be obtained by

7. accessing the Department of Finance website at www.nyc.gov/finance. Requests
submitted on hypothetical facts need not be accompanied by a power of attorney.
(4) A processing fee of $250 is charged for all Letter Ruling requests received by the
Department of Finance, Office of Legal Affairs. Checks or money orders for
$250 made payable to the “New York City Department of Finance” must
accompany all requests.
(5) A completed request for ruling, accompanied by a check or money order for $250
should be mailed to:
Department of Finance
Office of Legal Affairs
345 Adams Street, 3rd Floor
Brooklyn, N.Y. 11201
(6) After reviewing the request, the Department may request additional information
necessary to process the request. Where practical, that information may be submitted by
FAX to (718) 403-3899. In addition, the taxpayer or representative may ask to receive a
copy of the final letter by FAX in addition to or in lieu of mailing.