Tax Law Attorneys Serving Staten Island And Across New York
When individuals find themselves facing tax matters and disputes with the Internal Revenue Service, it is common to feel overwhelmed. Many tax issues are complicated by red tape as well as emotions. Clients can feel frustration, despair and confusion regarding these issues. It is your lawyer’s job to remove the emotion and help guide you through your dilemma as quickly and cost-effectively as possible.
We at Gabor & Marotta LLC provide legal advice and representation to residents of New York City and communities throughout the five boroughs and surrounding counties in a wide range of tax matters, including:
- Criminal tax law
- Innocent spouse relief
- Offer in compromise
- State and federal tax law
- Tax audits and appeals
- Tax collections
- Tax liens, garnishments and seizures
- Tax litigation and disputes
While we feel that this is a representative list, there are certainly other situations in which our firm can provide quality advocacy. If we cannot directly help a client, we will provide a list of trusted legal resources. We encourage all individuals to contact our firm at the earliest possible time. The more time our staff has to organize a client’s finances and prepare the case, the better chance we have to accurately represent that client.
Frequently Asked Questions About Tax Law In New York
Tax matters carry serious financial and legal consequences. Below are answers to common questions we hear from New Yorkers.
Where can you formally protest a New York State tax assessment?
You must file a petition with the New York State Division of Tax Appeals within 90 days of receiving a Notice of Determination, or request a conciliation conference with the Bureau of Conciliation and Mediation Services (BCMS) within the applicable deadline shown on your notice. New York tax law strictly enforces this deadline, and missing it permanently forfeits your right to appeal.
You can first request an informal hearing through the BCMS to resolve the dispute before formal litigation. If the BCMS does not resolve the matter, you file a petition before an administrative law judge (ALJ). You can appeal an unfavorable ALJ ruling to the New York State Division of Tax Appeals Tribunal, which issues a final, binding administrative decision.
What is the penalty for failing to remit collected sales tax in New York State?
Businesses that fail to remit collected sales tax face penalties starting at 10% of the unpaid amount, plus monthly interest under New York tax law. The legal consequences extend well beyond that penalty.
New York classifies sales tax as a “trust fund tax,” meaning the business holds those funds on the state’s behalf. Under the tax law, the Department of Taxation and Finance can hold officers, directors or employees personally liable for the debt.
Intentionally withholding more than $10,000 constitutes criminal tax fraud and grand larceny under New York tax law, both felonies. The state can also revoke your Certificate of Authority, forcing your Staten Island business to permanently close.
How does a New York state tax warrant affect real estate owned in Richmond County?
A New York state tax warrant creates an immediate lien against any real property you own in Richmond County the moment the state files it with the Richmond County Clerk. That filing becomes a permanent public record of the outstanding tax debt.
The lien clouds your title, making it legally impossible to sell, transfer or refinance your property without first satisfying the debt. Although credit bureaus no longer include tax warrants on consumer credit reports, mortgage lenders discover these liens during standard title searches, which frequently leads to loan denials.
If the debt remains unresolved, the state can direct the Richmond County Sheriff to seize and auction your property.
Contact Our Firm
If you have questions regarding tax audits, offer in compromise or tax collections, contact Gabor & Marotta LLC. Call us at 212-349-1200 or 718-390-0555. We offer a free initial consultation, and speak Russian, Spanish, Arabic and Chinese.