N.Y. Comp. Codes R. & Regs. tit. 20, § 2397.8
The provisions of subdivision3-a of section 170 and sections 288, 288-a, 315, 1138, 1140 and 1250of the Tax Law shall apply in the event a taxpayer wishes to protestany action taken by the commissioner or the department as a resultof this Part which gives rise to a right to a hearing under the TaxLaw.