Form CMS-1-MN is the Request for Conciliation Conference you file with the New York State Department of Taxation and Finance when you want to protest a tax notice. You fill in your taxpayer information, identify the notice you’re challenging, explain why you disagree, sign it, and send it to the Bureau of Conciliation and Mediation Services (BCMS) by the deadline printed on your notice. The fastest way to file is through the department’s Online Services portal; you can also fax or mail the fillable PDF.1New York State Department of Taxation and Finance. Form CMS-1-MN, Request for Conciliation Conference
When You Can Use Form CMS-1-MN
The form covers four situations:2New York State Department of Taxation and Finance. Request for Conciliation Conference
- You received a notice of deficiency, determination, or another liability that carries protest rights.
- You received a notice disallowing your refund claim.
- You filed a refund claim, never received any notice, and want a conference to move it along.
- The department refused, revoked, suspended, or denied a license, permit, certificate, registration, or exempt status.
Tax type isn’t a limit. Personal income tax, sales tax, corporation tax, or any other tax the department administers is eligible so long as your notice includes protest rights.
The Filing Deadline
Your notice states the exact date by which BCMS must receive your request, and the department enforces it strictly. There is no grace period. A crashed computer or broken fax machine on your end will not excuse a late filing.1New York State Department of Taxation and Finance. Form CMS-1-MN, Request for Conciliation Conference
Miss it and BCMS won’t accept the request; the notice becomes final. Penalty and interest keep accruing while the appeal is pending, so filing early also limits what you owe if the department’s position holds up.1New York State Department of Taxation and Finance. Form CMS-1-MN, Request for Conciliation Conference
What to Gather Before You Start
Keep the notice in front of you. Nearly every entry on the form comes straight off it. You’ll need:
- Your Social Security Number or Employer Identification Number, exactly as printed on the notice.
- The notice date and notice number. Deficiency and determination notice numbers begin with “L-“.
- The tax type and the years or periods in dispute.
- A written explanation of why you disagree. A couple of sentences is enough, though you can attach additional pages.
If someone will represent you at the conference, you also need a completed Form POA-1 (Power of Attorney). That form authorizes an attorney, CPA, enrolled agent, or public accountant to act for you before BCMS.3New York State Department of Taxation and Finance. Power of Attorney If your representative isn’t in one of those professional categories, submit the POA-1 with your conciliation request so BCMS can review the special-permission request early.1New York State Department of Taxation and Finance. Form CMS-1-MN, Request for Conciliation Conference
Filling Out the Form
The fillable PDF is one page plus a continuation sheet for your explanation.2New York State Department of Taxation and Finance. Request for Conciliation Conference
Taxpayer and Representative Information
Enter your name, taxpayer ID number, current mailing address, email, and daytime phone. If you have a representative, fill in their name, firm, address, and phone in the second block. Leave that block blank if you’ll attend on your own.
Conference Request Details
Write in the tax type and the years or periods at issue. Check the box that matches your situation: deficiency notice, refund denial, unanswered refund claim, or license action. Each checkbox has a line for the notice date and notice number. Attach a copy of the notice or claim.
Below the checkboxes, choose the location for your conference. You can pick any of nine department offices — Albany, Binghamton, Brooklyn, Buffalo, Hauppauge, Kew Gardens, Rochester, Syracuse, or White Plains — or check the box for a telephone conference. BCMS also holds conferences by video through WebEx.1New York State Department of Taxation and Finance. Form CMS-1-MN, Request for Conciliation Conference
Explanation and Signature
Use the explanation field to say why the notice is wrong. Be specific. Reference the line items, deductions, or credits in dispute and state what you believe the correct amount should be. You don’t need to attach supporting documents at this stage, but a clear explanation helps BCMS route the case properly. Attach additional pages if the field is too small.
If you need an interpreter, check the interpreter box and write in your language. Sign and date the form. Unsigned forms won’t be processed. If you’ve already filed and want to add an interpreter request, email BCMS at tax.sm.BCMS@tax.ny.gov.1New York State Department of Taxation and Finance. Form CMS-1-MN, Request for Conciliation Conference
Three Ways to Submit
The method you choose does not affect your rights.
- Online. Log into your Online Services account at the Department of Taxation and Finance website. Under the Services menu, select “Respond to department notice.” Not every notice type is eligible for online response, so check your notice first. Tax professionals can file on a client’s behalf if the client has completed and signed Form TR-2000 (Tax Information Access and Transaction Authorization).1New York State Department of Taxation and Finance. Form CMS-1-MN, Request for Conciliation Conference
- Fax. Send the completed fillable PDF to 518-435-8554.
- Mail or hand delivery. Print and send the completed form to the address on the form instructions.
Keep a copy of everything you send: the form, the notice copy, and any explanation pages.
What Happens After You File
BCMS sends an acknowledgment letter about 10 days after receiving your request. The bureau first checks whether the division that issued the original notice can resolve the dispute on its own. If not, BCMS schedules a conference and mails you a written appointment notice at least 30 days before the date.1New York State Department of Taxation and Finance. Form CMS-1-MN, Request for Conciliation Conference
Bring every document that supports your position to the conference: federal and state tax returns, receipts, bank statements, contracts, and anything else that shows why the department’s numbers are wrong. The conferee will not have access to records you sent to other areas of the department. If you submitted documents during an audit, bring copies again.1New York State Department of Taxation and Finance. Form CMS-1-MN, Request for Conciliation Conference
If you and the department reach agreement, the conferee issues a Consent that closes the matter. If not, the conferee issues a Conciliation Order stating the outcome.1New York State Department of Taxation and Finance. Form CMS-1-MN, Request for Conciliation Conference
If You Want to Appeal the Result
A Conciliation Order binds both you and the department unless you petition the Division of Tax Appeals for a formal hearing. You have 90 days from the date the Order is issued to file that petition, and the clock runs from the issue date, not the date you receive it.4New York Codes, Rules and Regulations. New York Codes, Rules and Regulations – Conciliation Orders