N.Y. Tax Law § 654

Current through 2024 NY Law Chapter 202
Section 654 - Relief from joint and several liability on joint return
(a) General. The provisions of section six thousand fifteen of the internal revenue code applicable to the liability of individuals who file joint income tax returns shall apply to the same extent as if such section of such code were contained in and made part of this section, except to the extent that any provision of such section is either inconsistent with or not relevant to this article and except as modified in subsection (b) of this section, or with such other modifications as may be necessary to adapt the language of such provisions to the provisions of this article.
(b) Modifications. Section six thousand fifteen of the internal revenue code shall be read as modified by this subsection.
(1) "Secretary" shall be read as "commissioner".
(2) "Internal revenue service" shall be read as "department of taxation and finance".
(3) "Tax court" shall be read as "division of tax appeals".
(4) In the heading of subsection (a) and in clause (ii) of subparagraph (A) of paragraph three of subsection (c), the phrase "section 6013(d)(3)" shall be read as "paragraphs two, three and four of subsection (b) of section six hundred fifty-one of this article".
(5) In paragraph three of subsection (b), the phrase "section 6662(d)(2)(A)" shall be read as "subsection (p) of section six hundred eighty-five of this article".
(6) In subparagraph (B) of paragraph two of subsection (d), the phrase "section 1 or 55" shall be read as "section six hundred one of this article".
(7) In clause (i) of subparagraph (B) of paragraph one of subsection (e), the phrase "section 6851 or 6861" shall be read as "section six hundred ninety-four of this article" and "section 7485" shall be read as "subsection (c) of section six hundred ninety of this article".
(8) In paragraph two of subsection (e), the phrase "section 6502" shall be read as "section one hundred seventy-four-a of this chapter and section six hundred ninety-two of this article".
(9) In subparagraph (A) of paragraph three of subsection (e), the phrase "section 6512(b), 7121, or 7122" shall be read as "subdivision fifteenth, eighteenth, eighteenth-a or eighteenth-d of section one hundred seventy-one of this chapter and subsection (b) of section six hundred eighty-nine of this article".
(10) The following provisions of such section six thousand fifteen shall be disregarded: (A) The phrase "notwithstanding the provisions of section 7421(a)" contained in clause (ii) of subparagraph (B) of paragraph one of subsection (e); and (B) subparagraph (C) of paragraph three of subsection (e).
(c) Federal determination. If an individual is relieved of a federal income tax liability pursuant to subsection (b) of section six thousand fifteen of the internal revenue code, there shall be a rebuttable presumption that such individual shall also be entitled to equivalent relief from liability under this section, to the extent that such individual has an understatement of tax under this article for the same taxable year that is attributable to the same erroneous item or items to which the individual's federal income tax liability was attributable.

N.Y. Tax Law § 654

Amended by New York Laws 2014, ch. 59,Sec. J-7, eff. 3/31/2014.