Department of Taxation and Finance

                      Instructions for Form AD-1.8                                                            AD-1.8-I(6/17)
                      Petition for Advisory Opinion
Definition and nature of an advisory opinion                          •  a request for a conciliation conference and issuance of 
An advisory opinion is a written statement setting forth the           a conciliation order by the Division of Taxation’s Bureau 
applicability of pertinent statutory and regulatory provisions to a    of Conciliation and Mediation Services under 20 NYCRR 
specified set of facts relating to a tax or program administered by    Part 4000 unless all the parties to the conciliation conference 
the Commissioner of Taxation and Finance. An advisory opinion          consent to the issuance of an advisory opinion;
is issued at the request of any person who is or may be subject       •  a petition for a declaratory ruling by the Commissioner under 
to a tax or liability under the Tax Law or claiming exemption          20 NYCRR 2375.3.
from such tax or liability and is binding upon the Commissioner 
with respect to that person only. Advisory opinions may, at the       A person may withdraw a petition and timely submit a question 
Commissioner’s discretion, be issued to any non-taxpayer              using an alternative procedure.
including, but not limited to, a local official petitioning on behalf Issues regarding nexus will not be addressed in an Advisory 
of a local jurisdiction or the head of a state agency petitioning on  Opinion and any petition for Advisory Opinion requesting a 
behalf of the agency.                                                 determination about nexus will be rejected.
A petition for advisory opinion will not be accepted if submitted 
by any person or entity acting on behalf of an unidentified person    Who may file a petition for advisory opinion 
or entity.                                                            •  A petition for advisory opinion may be filed by an individual 
                                                                       on that individual’s own behalf; a partner on behalf of a 
Areas in which an advisory opinion may be requested                    partnership; a local official on behalf of a local jurisdiction; the 
A petitioner may request an advisory opinion relating to any tax       head of a state agency on behalf of the agency; or an officer 
or program administered by the Commissioner. These taxes               or employee of a corporation on behalf of the corporation. If 
include not only the taxes imposed under the New York State            a corporation acts through an employee, a power of attorney 
Tax Law, but also various other taxes, such as New York City’s         executed by an officer of the corporation must be filed with the 
personal income tax on residents, the city of Yonkers income           petition.
tax surcharge on residents, and the city of Yonkers earnings tax      •  The spouse, parent, or guardian of a minor or a person who 
on nonresidents, as well as the sales and use taxes imposed            prepared the tax return of a minor may file a petition for 
by various localities throughout the state. These also include         advisory opinion on behalf of such minor. Any person having 
programs such as the School Tax Relief (STAR) rebate program           a proper interest in doing so may file a petition for advisory 
or any similar program administered by the Commissioner. An            opinion on behalf of an individual who is mentally or physically 
advisory opinion may be sought for a substantive question,             incapable of filing such a petition without filing a power of 
such as does a specific transaction give rise to a tax liability,      attorney.
or a procedural question, such as is withholding of income tax        •  Any of the following may file a petition for advisory opinion 
required under specified circumstances. Advisory opinions              on behalf of another individual, a local jurisdiction, a state 
may be used for purposes of tax planning. Thus, one may be             agency, or a business entity if authorized by a power of 
requested for a hypothetical or projected future set of facts.         attorney signed by such other individual, local official on 
Advisory opinions may also be requested when questions                 behalf of the local jurisdiction, head of the state agency on 
arise during an audit or an examination of a tax return or for         behalf of the agency, partner on behalf of a partnership, or 
questions relating to a taxpayer’s claim for refund, credit, or        officer of a corporation on behalf of the corporation, if that 
reimbursement.                                                         power of attorney is filed with the Tax Department before or 
Note: The petitioner may elect, when submitting the petition,          concurrently with the filing of the petition for advisory opinion:
to reserve the right to apply for the Voluntary Disclosure and         –  an attorney-at-law licensed to practice in New York State;
Compliance (VDC) Program pursuant to Tax Law § 1700 with               –  a certified public accountant duly qualified to practice in 
respect to the subject of the advisory opinion request. If an audit    New York State;
or investigation begins while a petition for advisory opinion is       –  a public accountant enrolled with the New York State 
under consideration, the electing petitioner will not be prohibited    Education Department under Article 149 of the Education 
from participating in the VDC Program with regard to the subject       Law;
of the advisory opinion; however, the audit or investigation will      –  an attorney-at-law or accountant duly authorized to 
proceed. If the electing petitioner chooses to participate in the      practice in any other state; 
VDC Program by then submitting an application, the department 
will extend to that petitioner the benefits of the VDC Program         –  a person admitted to practice before the Internal Revenue 
as long as the petitioner meets all other qualifications for the       Service or before the Tax Court of the United States; and
program. The petitioner must apply within 30 days of the date          –  the petitioner’s spouse, child, or parent.
the advisory opinion is issued or, if the petition is withdrawn       •  No person other than those described above may file a 
before the advisory opinion is issued, within 30 days of the date      petition for advisory opinion on behalf of another except by 
that the petitioner notifies the Tax Department that the petition is   special permission of the Commissioner of Taxation and 
withdrawn. If the petitioner does not apply for the VDC Program        Finance. A request for permission must be made in writing and 
within this 30 day period, the petitioner will not receive any of the  sent to the address on page 2.
benefits of the VDC Program and will be subject to any ongoing 
or impending audit or investigation.                                  Publication
                                                                      All issued advisory opinions will be published and made 
When an advisory opinion will not be issued                           available to the public. The complete text of the advisory opinion 
An advisory opinion will not be issued if the petition for advisory   will be published, but the petitioner’s name, address, and 
opinion relates to a pending question raised by the petitioner on:    identification numbers will be redacted.
• a petition for a decision or determination by the Division of Tax   Additional information may be redacted if requested in the 
  Appeals under 20 NYCRR Part 3000, or any appeals therefrom;         petition and if, in the sole judgment of the Tax Department, the 

Page 2 of 2  AD-1.8-I (6/17)
information would, for purposes of Public Officers Law § 87(2)(d)    will not be entitled to an advisory opinion unless all the parties 
constitute a trade secret or information that, if disclosed, would   to the conciliation conference consent to the issuance of an 
cause substantial injury to the petitioner’s competitive position.   advisory opinion.
The petitioner must clearly identify the information requested to 
be redacted in the original petition and the basis for requesting    Items 3 and 4  –Statements of issue(s) and facts
redaction.                                                           The petition should be typewritten if possible, but handwritten 
While a petition for advisory opinion may be withdrawn at            petitions will be accepted. The petition should set forth the specific 
any time by the petitioner, once a petition is accepted, the         set of facts to which the request for the advisory opinion relates, 
Tax Department will not discuss or disclose its conclusions          the exact issue sought to be resolved, and the petitioner’s 
regarding the issues raised in the petition. The Tax Department      reasons for requesting the advisory opinion. The petition may be 
will communicate with the petitioner only to clarify the facts or    rejected if it does not contain sufficient facts to understand the 
issues presented or to obtain additional facts needed to reach a     issues to be addressed. The petition may include a presentation 
conclusion. If a petition is withdrawn, the Tax Department may       of the petitioner’s contentions as to the appropriate resolution 
publish a version of the advisory opinion that was drafted as part   of the issue raised in the petition and any supporting arguments 
of the document series called New York Tax Guidances (NYT-G).        and citations of pertinent law or regulations. If tax years or 
Information that identifies the petitioner will be removed from the  periods are not indicated on the other documents attached to 
document before it is published.                                     the petition, the taxpayer must state or report, if known, the tax 
                                                                     years or periods involved.

Specific instructions                                                Item 5 – Request for redaction and consent to 
Identification number                                                publication
Enter petitioner’s and representative’s social security number,      The petitioner’s name, address, and identifying numbers will be 
employer identification number, or other number assigned by the      automatically redacted from the published version of all advisory 
NYS Tax Department. Except in extraordinary circumstances, a         opinions. If additional information is requested to be redacted, 
petition will be rejected if these numbers are missing.              mark an  Xin the box and provide a detailed description of the 
                                                                     information requested to be redacted and an explanation of the 
No identification numbers will be included in published advisory     basis for this request. By signing the petition, you consent to 
opinions.                                                            publication of the advisory opinion.

Item 2  –Required information                                        Disclosure of contents of petition
A. If the petition relates to a matter under audit, state the        The department may be required to disclose the contents of the 
   periods involved and include the identifying numbers of any       petition to third parties pursuant to Article 6 of the Public Officers 
   applicable notices issued by this department.                     Law (Freedom of Information Law), subject to the protections for 
B. If the petition relates to a pending claim for credit or refund,  personal privacy, trade secrets, and other records.
   indicate the periods and the amount involved, as well as the 
   identifying numbers of the claim or claims.                       Power of attorney
C. If the petition relates to an issued statutory notice, enclose    If someone other than the petitioner is signing this petition, a 
   a copy of that notice. The term statutory notice means any        power of attorney must be on file with the Tax Department. If a 
   written notice from the Commissioner that advises a person of     power of attorney granting this authority is not already on file, 
   a tax deficiency; determination of tax due; assessment; denial    you may complete Form POA-1, Power of Attorney, and attach it 
   of a refund or credit application; or cancellation, revocation,   to this petition.
   suspension, or denial of an application for a license, permit, or 
   registration if that notice gives the person a right to a hearing Mail completed petition to:
   by the Division of Tax Appeals provided a petition for hearing         NYS TAX DEPARTMENT
   is timely filed under the provisions of the applicable article of      OFFICE OF COUNSEL
   the Tax Law. If the petition relates to a pending question about       W A HARRIMAN CAMPUS
   which a statutory notice has been issued, the petitioner may           ALBANY NY 12227-0911
   not be entitled to an advisory opinion. 
                                                                     If not using U.S. Mail, see Publication 55, Designated Private 
D. If the petition relates to some matter pending before the Tax     Delivery Service.
   Department that is not described in A, B, or C above, mark 
   this box and describe the matter in the Explanation section.      Privacy notification – New York State Law requires all 
   However, a petition for advisory opinion will be rejected in the  government agencies that maintain a system of records to provide 
   following circumstances.                                          notification of the legal authority for any request for personal 
   If the petition relates to a pending question raised by the       information, the principal purpose(s) for which the information 
   petitioner in a petition for a declaratory ruling, the petitioner is to be collected, and where it will be maintained. To view this 
   will not be entitled to an advisory opinion. A declaratory        information, visit our website, or, if you do not have Internet 
   ruling is a ruling requested under section 2375.3 of the          access, call and request Publication 54, Privacy Notification. See 
   Regulations of the Commissioner of Taxation and Finance           Need help? for the Web address and telephone number.
   (20 NYCRR 2375.3). 
   If the petition relates to a pending question raised by the       Need help?
   petitioner in a petition filed under Part 3000 of the Regulations 
   of the Tax Appeals Tribunal (20 NYCRR Part 3000), the                     Visit our website at www.tax.ny.gov
   petitioner is not entitled to an advisory opinion.                          (for information, forms, and online services)
   If the petition relates to a pending question raised by                 Business Tax Information Center:       (518) 457-5342
   the petitioner in a petition filed under Part 4000 of the 
   Regulations of the Commissioner of Taxation and Finance                 Personal Income Tax Information Center:  (518) 457-5181
   (20 NYCRR Part 4000) for a conciliation conference with the 
   Bureau of Conciliation and Mediation Services, the petitioner           To order forms and publications:       (518) 457-5431