N.Y. Comp. Codes R. & Regs. tit. 20, § 2394.5 – Applicationfor a prompt hearing.

(a) Written applicationfor the hearing provided for in this Part must be mailed by registeredor certified mail to:
New York State Tax Commission
Director of Tax AppealsBureau
Building 9, State OfficeCampus
Albany, NY 12227
(b) The written applicationmay, in the alternative, be personally delivered to the offices ofDirector of Tax Appeals Bureau in Albany.
(c) The applicationmust state that it is an application for a prompt hearing regardinga predecision warrant and contain the applicant's name, addressand telephone number and the name, address and telephone number ofthe applicant's representative, if the applicant has a representative,together with a proper power of attorney if one has not previouslybeen furnished.