New York Notice of Presentment and Opportunity for Hearing is a document sent to a taxpayer by the New York State Department of Taxation and Finance. This notice informs the taxpayer that they are being charged with a tax delinquency and provides information about the amount due, the type of taxes involved, and the due date for payment. It also informs the taxpayer of their right to a hearing before a judge of the Tax Appeals Tribunal to contest the assessment. There are two types of New York Notice of Presentment and Opportunity for Hearing: a Notice of Deficiency and a Notice of Determination. The Notice of Deficiency is sent when the Department of Taxation and Finance has determined that the taxpayer owes additional taxes, and the Notice of Determination is sent when the Department of Taxation and Finance has determined that the taxpayer is not liable for any additional taxes. Both notices provide the taxpayer with the opportunity to contest the assessment at a hearing before the Tax Appeals Tribunal.