New York Tax Reform | Small Business Taxes

Change Offer in Compromise Policy

Small Business Taxpayer Alliance

This is a Viral Public Campaign.

Please Bookmark this site and Send the URL to Every Small Business Taxpayer you know in New York State.

We have a Once in 5 Year Opportunity to Change the Law This Month!

Call and Email John Bartlett of NYS Tax at 518-457-2254 to Voice Your Opinion. He is the Contact for Regulatory Reform at NYS Tax!

New York State Government Violates
the Unalienable Right to Life of Thousands of Distressed Taxpayers

  • State bureaucrats have created a policy that allows them to completely ignore taxpayer hardship when collecting interest and penalties from New York's distressed small business taxpayers. Big businesses facing distress get bailed out, while small business taxpayers in distress are persecuted without mercy or benevolence from state government. Many distressed New York small business taxpayers are driven to economic ruin by New York State government.

  • The bureaucrats maintain that the severity of this policy is punishment for taxpayer violation of the public trust, however, the policy clearly targets the most vulnerable of business taxpayers, and is disproportionately severe when compared to treatment of their own, who intentionally violate the public trust, and criminal law.

  • Often, distressed taxpayers are forced to choose between making payments on assessments, which grow faster than they can pay them down because of exorbitant interest rates charged by state government, and paying for life sustaining health insurance premiums, and food and shelter for their children.

  • Depriving citizens of their right to pay for expenses needed for survival is a violation of their Unalienable Right to Life. This right is self-evident. It is conferred by God, and declared in the second paragraph of Declaration of Independence.

  • Thousands of New York small business taxpayers never recover financially from business failure because of this New York government policy. It is a predatory policy that targets a particular class of taxpayer - New York's sole proprietors, and family owned businesses. New Yorks small businesses comprise 99% of all businesses in the state. 57% of them are sole proprietors.

  • The bureaucrats have written a regulation that contradicts the spirit of the underlying law. The regulation is supposed to carry out the spirit of the law. Both the law, and the underlying regulation have become increasingly harsh over time, as government spending has spiralled out of control.

  • The bureaucrats have also ignored the directives of the New York State Administrative Procedures Act, which requires regulations consider opportunities for employment and self-employment

  • Current tax policy also conflicts with the stated objective of Fair Tax Administration; that “ensures that all taxpayers pay their fair share and nothing more”.

  • Most of state spending now ends up in the hands of government employees. "Government Employee salaries and benefits account for 71 percent of municipal government operating expenses and fully three-quarters of school district expenditures across New York".The people in state government are acting in their own best interests, at the expense of New York's small business taxpayers.

  • Government employee union greed is the culprit. Unsustainable benefits for government employees have taken priority over the right of small business taxpayers to pay for their own survival.

  • Employee unions control policy in the interest of maintaining their unsustainable perks. They are willing and able to bankrupt the state, rather than make concessions.

  • The state takes as much money as possible from people who are simply unable to fight back. Taking it out on the little guy is the state's modus operandi.

The New York State Tax Department Oxymoron
How Regulation Contradicts Spirit of the Law
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The New York State Offer in Compromise Program allows qualifying, financially
distressed taxpayers the opportunity to put overwhelming tax liabilities behind them
an offer cannot be accepted because of hardship or any other issue which does
not have a direct bearing on the department's legal ability to collect from the taxpayer.

The New York State Contradiction in Terms:
The state of being distressed; though without hardship - unique to New York State Tax Department!

As Defined in the Rest of the United States:
Note the 9th definition of distress at
8. afflicted with or suffering distress: distress livestock; distress wheat.
9. caused by or indicative of distress or hardship: distress prices; distress borrowing.
The New York State Tax Administrative Procedures Act
§ 100. Legislative intent
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The legislature hereby finds and declares that the administrative rulemaking, adjudicatory and licensing processes among the agencies of state government are inconsistent, lack uniformity and create misunderstanding by the public. In order to provide the people with simple, uniform administrative procedures, an administrative procedure act is hereby enacted. This act guarantees that the actions of administrative agencies conform with sound standards developed in this state and nation since their founding through constitutional, statutory and case law. It insures that equitable practices will be provided to meet the public interest.
It is further found that in the public interest it is desirable for state agencies to meet the requirements imposed by the administrative procedure act.

§ 201-a. Job impact

1. In developing a rule, an agency shall strive to accomplish the objectives of applicable statutes in a manner which minimizes any unnecessary adverse impacts on existing jobs and promotes the development of new employment opportunities, including opportunities for self-employment, for the residents of the state.

2. Before proposing a rule for adoption or adopting a rule on an emergency basis, an agency shall evaluate the potential impact of the rule on jobs and employment opportunities.
(a) When it is apparent from the nature and purpose of the rule that it will not have a substantial adverse impact on jobs and employment opportunities, the agency shall include in the notice of proposed rule making or the notice of emergency adoption a statement that the agency has determined that the rule will not have a substantial adverse impact on jobs and employment opportunities; provided, however, that, where appropriate, such statement shall indicate that the agency has determined the rule will have a positive impact on jobs and employment opportunities, or will have no impact on jobs and employment opportunities...
(b) When it is apparent from the nature and purpose of the rule that it may have a substantial adverse impact on jobs or employment opportunities, the agency shall issue a job impact statement which contains information on:
(i) the nature of the impact the rule will have on jobs and employment opportunities;
(ii) the categories of jobs or employment opportunities affected by the rule;
(iii) the approximate number of jobs or employment opportunities affected in each category;
(iv) any region of the state where the rule would have a disproportionate adverse impact on jobs or employment opportunities; and
(v) any measures which the agency has taken to minimize any unnecessary adverse impacts on existing jobs and to promote the development of new employment opportunities.

Violating the Public Trust - Distressed Taxpayers vs. Convicted Government Felons
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The presumption that punishment should fit the crime is a guiding principle of justice in America. Most distressed taxpayers are not accused of criminal wrong doing; their tax collection cases are administered through civil proceedings. New York State provides no relief to them. Government felons, however, such as disgraced former New York Comptroller Alan Hevesi, and former Islip town Supervisor Pete Mc Gowan are given ceremonial "slaps on the wrist", then sent off to collect their FREE pensions, and FREE lifetime medical care. The pensions are also FREE from New York State income tax.

This is government at it's worst.
Govenment of the People
By Some People
For Themselves!

Joe Bruno, if convicted, will also be collecting his FREE pension, and be covered by his FREE medical care while in prison. - Stay Tuned.

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Participate in the
5 Year Rule Review Survey
for Offer in Compromise
Comments Accepted Until
February 23, 2009
NYCRR Part 5005