New York State Department of Taxation and Finance
                                                                                                             AD-1.8-I
                      Instructions for Form AD-1.8                                                                                      (9/08)
                      Petition for Advisory Opinion

Definition and nature of an advisory opinion                          A person may withdraw a petition and timely submit a question 
An advisory opinion is a written statement setting forth the          using one of the alternative procedures above.
applicability of pertinent statutory and regulatory provisions to a   A petition for advisory opinion will not be issued to any person or 
specified set of facts relating to a tax or program administered by   entity acting on behalf of an unidentified person or entity.
the Commissioner of Taxation and Finance. An advisory opinion 
is issued at the request of any person who is or may be subject       Who may file a petition for advisory opinion 
to a tax or liability under the Tax Law or claiming exemption 
from such tax or liability and is binding upon the Commissioner       — A petition for advisory opinion may be filed by an individual 
with respect to that person only. Advisory opinions may, at             on that individual’s own behalf; a partner on behalf of a 
the Commissioner’s discretion, be issued to any non-taxpayer            partnership; a local official on behalf of a local jurisdiction; the 
including, but not limited to, a local official petitioning on behalf   head of a state agency on behalf of the agency; or an officer 
of a local jurisdiction or the head of a state agency petitioning on    or employee of a corporation on behalf of the corporation. If 
behalf of the agency.                                                   a corporation acts through an employee, a power of attorney 
                                                                        executed by an officer of the corporation must be filed using 
                                                                        Form AD-1.8, Petition for Advisory Opinion, page 3.
Areas in which an advisory opinion may be requested
A petitioner may request an advisory opinion relating to any tax      — The spouse, parent, or guardian of a minor or a person who 
or program administered by the Commissioner. These taxes                prepared the tax return of a minor may file a petition for 
include not only the taxes imposed under the New York State             advisory opinion on behalf of such minor. Any person having 
Tax Law, but also various other taxes, such as New York City’s          a proper interest in doing so may file a petition for advisory 
personal income tax on residents, the city of Yonkers income            opinion on behalf of an individual who is mentally or physically 
tax surcharge on residents, and the city of Yonkers earnings tax        incapable of filing such a petition without filing a power of 
on nonresidents, as well as the sales and use taxes imposed             attorney.
by various localities throughout the state. These also include        — Any of the following may file a petition for advisory opinion 
programs such as the School Tax Relief (STAR) rebate program            on behalf of another individual, a local jurisdiction, a state 
or any similar program administered by the Commissioner. An             agency, or a business entity if authorized by a power of 
advisory opinion may be sought for a substantive question,              attorney (Form AD-1.8, page 3) signed by such other 
such as does a specific transaction give rise to a tax liability,       individual, local official on behalf of the local jurisdiction, 
or a procedural question, such as is withholding of income tax          head of the state agency on behalf of the agency, partner on 
required under specified circumstances. Advisory opinions               behalf of a partnership, or officer of a corporation on behalf 
may be used for purposes of tax planning. Thus, one may be              of the corporation if that power of attorney is filed with the 
requested for a hypothetical or projected future set of facts.          Commissioner before or concurrently with the filing of the 
Advisory opinions may also be requested when questions arise            petition for advisory opinion:
during an audit or an examination of a tax return or for questions      •  an attorney‑at‑law licensed to practice in New York State;
relating to a taxpayer’s claim for refund, credit, or reimbursement.    •  a certified public accountant duly qualified to practice in 
Note: The petitioner may elect, when submitting the petition,           New York State;
to reserve the right to apply for the Voluntary Disclosure and          •  a public accountant enrolled with the New York State 
Compliance (VDC) Program pursuant to Tax Law section 1700               Education Department under Article 149 of the Education 
with respect to the subject of the advisory opinion request. If         Law;
an audit or investigation begins while a petition for advisory          •  an attorney‑at‑law or accountant duly authorized to practice 
opinion is under consideration, the electing petitioner will            in any other state; 
not be prohibited from participating in the VDC Program with            •  a person admitted to practice before the Internal Revenue 
regard to the subject of the advisory opinion; however, the             Service or before the Tax Court of the United States; and
audit or investigation will proceed. If the electing petitioner 
chooses to participate in the VDC Program by then submitting            •  the petitioner’s spouse, child, or parent.
an application, the department will extend to that petitioner the     — No person other than those described above may file a 
benefits of the VDC Program as long as the petitioner meets all         petition for advisory opinion on behalf of another except by 
other qualifications for the program.                                   special permission of the Commissioner of Taxation and 
                                                                        Finance. A request for permission must be made in writing 
When an advisory opinion will not be issued                             and sent to the address on page 2.
An advisory opinion will not be issued if the petition for advisory 
opinion relates to a pending question raised by the petitioner on:    Publication
— a petition for a decision or determination by the Division of       All issued advisory opinions will be published and made 
Tax Appeals under 20 NYCRR Part 3000, or any appeals                  available to the public. The complete text of the advisory opinion 
therefrom;                                                            will be published, but the petitioner’s name, address, and 
                                                                      identification numbers will be deleted.
— a request for a conciliation conference and issuance of 
a conciliation order by the Division of Taxation’s Bureau             Additional information may be redacted if requested in the 
of Conciliation and Mediation Services under 20 NYCRR                 petition and if, in the sole judgment of the Department of 
Part 4000 unless all the parties to the conciliation conference       Taxation and Finance, the information would, for purposes 
consent to the issuance of an advisory opinion;                       of Public Officer’s Law § 87.2(d) constitute a trade secret or 
— a petition for a declaratory ruling by the Commissioner under       information that, if disclosed, would cause substantial injury to 
20 NYCRR 2375.3.                                                      the petitioner’s competitive position. The petitioner must clearly 
                                                                      identify the information requested to be redacted in the original 
                                                                      petition and the basis for requesting redaction.

AD-1.8-I (9/08) (back)

A petition for advisory opinion may be withdrawn by the                Item 5 – Request for redaction and consent to 
petitioner. However, the Department of Taxation and Finance            publication
may publish a redacted version of the advisory opinion that            The petitioner’s name, address, and identifying numbers will be 
was drafted as part of the document series called New York Tax         automatically redacted from the published version of all advisory 
Guidances (NYT-G). Information that identifies the petitioner will     opinions. If additional information is requested to be redacted, 
be removed from the document before it is published.                   mark an  Xin the box and provide a detailed description of the 
                                                                       information requested to be redacted and an explanation of the 
Specific instructions                                                  basis for this request. By signing the petition, you consent to 
                                                                       publication of the advisory opinion.
Identification number
Enter petitioner’s social security number, employer identification     Disclosure of contents of petition
number, or other number assigned by the NYS Tax Department.
                                                                       The department may be required to disclose the contents of the 
All identification numbers will be deleted from advisory opinions      petition to third parties pursuant to Article 6 of the Public Officers 
prior to publication.                                                  Law (Freedom of Information Law), subject to the protections for 
                                                                       personal privacy, trade secrets, and other records.
Item 2 — Required information
A.  If the petition relates to a matter under audit, state the periods Power of Attorney
 involved and include the identifying numbers of any applicable        Be certain that a properly completed power of attorney, if 
 notices issued by this department.                                    required, has been executed and is attached to the petition. (See 
B.  If the petition relates to a claim for credit or refund, indicate  Form AD-1.8, page 3.)
 the periods and the amount involved, as well as the 
 identifying numbers of the claim or claims.                           Mail completed petition to:
C. If the petition relates to an issued statutory notice, enclose           NYS TAX DEPARTMENT
 a copy of that notice. The term statutory notice means any                 OFFICE OF COUNSEL
 written notice from the Commissioner that advises a person                 W A HARRIMAN CAMPUS
 of a tax deficiency; determination of tax due; assessment;                 ALBANY NY 12227
 denial of a refund or credit application; or cancellation, 
 revocation, suspension, or denial of an application for a             Privacy notification
 license, permit, or registration if that notice gives the person      The right of the Commissioner of Taxation and Finance and the 
 a right to a hearing by the Division of Tax Appeals provided          Department of Taxation and Finance to collect and maintain 
 a petition for hearing is timely filed under the provisions of        personal information, including mandatory disclosure of social 
 the applicable article of the Tax Law. If the petition relates        security numbers in the manner required by tax regulations, 
 to a pending question about which a statutory notice has              instructions, and forms, is found in Article 8 of the New York 
 been issued, the petitioner may not be entitled to an advisory        State Tax Law and 42 USC 405(c)(2)(C)(i).
 opinion. 
                                                                       The Tax Department uses this information primarily to identify 
D.  If the petition relates to a pending question raised by the        the taxpayer, to determine whether an advisory opinion may be 
 petitioner in a petition for a declaratory ruling, the petitioner     issued, and to verify the facts presented in the petition.
 will not be entitled to an advisory opinion. A declaratory 
 ruling is a ruling requested under section 2375.3 of the              This information is maintained by the Office of Counsel, NYS 
 Regulations of the Commissioner of Taxation and Finance               Tax Department, W A Harriman Campus, Albany NY 12227; 
 (20 NYCRR 2375.3).                                                    telephone (518) 457-2153.
E.  If the petition relates to a pending question raised by 
 the petitioner in a petition filed under Part 3000 of the              
 Regulations of the Tax Appeals Tribunal (20 NYCRR                     Need help?
 Part 3000), the petitioner is not entitled to an advisory 
 opinion.                                                                   Visit our Web site at www.tax.ny.gov
                                                                            •  get information and manage your taxes online
 If the petition relates to a pending question raised by                    •  check for new online services and features
 the petitioner in a petition filed under Part 4000 of the 
 Regulations of the Commissioner of Taxation and Finance                    Telephone assistance
 (20 NYCRR Part 4000) for a conciliation conference with the 
 Bureau of Conciliation and Mediation Services, the petitioner         Estate Tax Information Center:                 (518) 457-5387
 will not be entitled to an advisory opinion unless all the 
 parties to the conciliation conference consent to the issuance        To order forms and publications:               (518) 457-5431
 of an advisory opinion.                                               Text Telephone (TTY) Hotline (for persons with 
                                                                         hearing and speech disabilities using a TTY):  (518) 485-5082
Items 3 and 4 — Statements of issue(s) and facts                            Persons with disabilities: In compliance with the 
The petition should be typewritten if possible, but handwritten             Americans with Disabilities Act, we will ensure that our 
petitions will be accepted. The petition should set forth the               lobbies, offices, meeting rooms, and other facilities are
specific set of facts to which the request for the advisory            accessible to persons with disabilities. If you have questions about 
opinion relates, the exact issue sought to be resolved, and the        special accommodations for persons with disabilities, call the 
petitioner’s reasons for requesting the advisory opinion. The          information center.
petition may include a presentation of the petitioner’s contentions 
as to the appropriate resolution of the issue raised in the petition 
and any supporting arguments and citations of pertinent law or 
regulations. If tax years or periods are not indicated on the other 
documents attached to the petition, the taxpayer must state or 
report, if known, the tax years or periods involved.