New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 654
Relief from joint and several liability on joint return
§ 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.
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In this article (40 sections)
- 630-H · New York state campaign finance fund check-off
- 630-I · Gifts for the state library system
- 630-I*2 · Gift for the firearm violence research fund
- 630-I*3 · Gifts for thoroughbred aftercare
- 630-J · Gifts for standardbred aftercare
- 630-K · Gift for Lyme and tick-borne diseases education, research and…
- 630-L · Gift for diabetes research and education
- 630-L*2 · Gift for cure childhood cancer research fund
- 631 · New York source income of a nonresident individual
- 632 · Nonresident partners and electing shareholders of S corporations
- 632-A · Personal service corporations and S corporations formed or…
- 633 · New York source income of a nonresident estate or trust
- 634 · Share of a nonresident beneficiary in income from New York sources
- 635 · Credit to trust beneficiary receiving accumulation distribution
- 637 · Computation of separate tax on the ordinary income portion of…
- 638 · New York source income of a part-year resident
- 639 · Accruals upon change of residence
- 651 · Returns and liabilities
- 652 · Time and place for filing returns and paying tax
- 653 · Signing of returns and other documents
- 654 · Relief from joint and several liability on joint return
- 657 · Extensions of time
- 658 · Requirements concerning returns, notices, records and statements
- 659 · Report of federal changes, corrections or disallowances
- 659-A · Reporting of federal partnership adjustments
- 660 · Election by shareholders of S corporations
- 661 · Change of election
- 662 · Computation of tax where taxpayer restores substantial amount…
- 663 · Estimated tax on sale or transfer of real property by nonresident
- 671 · Requirement of withholding tax from wages
- 672 · Information statement for employee
- 673 · Credit for tax withheld
- 674 · Employer's return and payment of withheld taxes
- 675 · Employer's liability for withheld taxes
- 676 · Employer's failure to withhold
- 677 · Designation of third parties to perform acts required of employers
- 678 · Liability of third parties paying or providing for wages
- 681 · Notice of deficiency
- 682 · Assessment
- 683 · Limitations on assessment