Tax Law, § 171-b(5)
No provisions of the Freedom of Information Law or Chapter V of this Title shall apply to the verification of income information and to the determination of total annual income, or any material representations that any requester or any officer or employee thereof, forwards to the department pursuant to the provisions of this Part.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 201.2