New York Consolidated Laws, Tax Law - TAX § 654. Relief from joint and several liability on joint return

(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).