§ 69. Petition to administrator.--(a) General.--The form of a petition
to the administrator, and further proceedings before the administrator
in any case initiated by the filing of a petition, shall be governed by
such rules as the administrator shall prescribe. No petition shall be
denied in whole or in part without opportunity for a hearing on
reasonable prior notice. Such hearing shall be conducted by the
administrator, or by a hearing officer designated by the administrator
to take evidence and report to the administrator. The administrator
shall decide the case as quickly as practicable. Notice of the decision
shall be mailed promptly to the taxpayer by certified or registered mail
at his last known address, and such notice shall set forth the
administrator's findings of fact and a brief statement of the grounds of
decision in each case decided in whole or in part adversely to the
taxpayer.

(b) Petition for redetermination of a deficiency.--Within ninety days,
or one hundred fifty days if the notice is addressed to a person outside
of the United States, after the mailing of the notice of deficiency
authorized by section sixty-one, the taxpayer may file a petition with
the administrator for a redetermination of the deficiency. Such petition
may also assert a claim for refund for the same taxable year or years,
subject to the limitations of subdivision (g) of section sixty-seven.

(c) Petition for refund.--A taxpayer may file a petition with the
administrator for the amounts asserted in a claim for refund if--

(1) the taxpayer has filed a timely claim for refund with the
administrator,

(2) the taxpayer has not previously filed with the administrator a
timely petition under subdivision (b) for the same taxable year unless
the petition under this subdivision relates to a separate claim for
credit or refund properly filed under subdivision (f) of section
sixty-seven, and

(3) either (A) six months have expired since the claim was filed, or
(B) the administrator has mailed to the taxpayer, by registered or
certified mail, a notice of disallowance of such claim in whole or in
part. No petition under this subdivision shall be filed more than two
years after the date of mailing of a notice of disallowance, unless
prior to the expiration of such two-year period it has been extended by
written agreement between the taxpayer and the administrator. If a
taxpayer files a written waiver of the requirement that he be mailed a
notice of disallowance, the two year period prescribed by this
subdivision for filing a petition for refund shall begin on the date
such waiver is filed.

(d) Assertion of deficiency after filing petition.--(1) Petition for
redetermination of deficiency.--If a taxpayer files with the
administrator a petition for redetermination of a deficiency, the
administrator shall have power to determine a greater deficiency then
asserted in the notice of deficiency and to determine if there should be
assessed any addition to tax or penalty provided in section sixty-five,
if claim therefor is asserted at or before the hearing under the rules
of the administrator.

(2) Petition for refund.--If the taxpayer files with the administrator
a petition for credit or refund for a taxable year, the administrator
may

(A) determine a deficiency for such year as to any amount of
deficiency asserted at or before the hearing under rules of the
administrator, and within the period in which an assessment would be
timely under section sixty-three, or

(B) deny so much of the amount for which credit or refund is sought in
the petition, as is offset by other issues pertaining to the same
taxable year which are asserted at or before the hearing under rules of
the administrator.

(3) Opportunity to respond.--A taxpayer shall be given a reasonable
opportunity to respond to any matters asserted by the administrator
under this subdivision.

(4) Restriction on further notices of deficiency.--If the taxpayer
files a petition with the administrator under this section, no notice of
deficiency under section sixty-one may thereafter be issued by the
administrator for the same taxable year, except in case of fraud or with
respect to a change or correction in federal taxable income required to
be reported under section thirty-nine.

(e) Burden of proof.--In any case before the administrator under this
local law, the burden of proof shall be upon the petitioner except for
the following issues, as to which the burden of proof shall be upon the
administrator:

(1) whether the petitioner has been guilty of fraud with intent to
evade tax;

(2) whether the petitioner is liable as the transferee of property of
a taxpayer, but not to show that the taxpayer was liable for the tax;
and

(3) whether the petitioner is liable for any increase in a deficiency
where such increase is asserted initially after a notice of deficiency
was mailed and a petition under this section filed, unless such increase
in deficiency is the result of a change or correction of federal taxable
income required to be reported under section thirty-nine, and of which
change or correction the administrator had no notice at the time it
mailed the notice of deficiency.

(f) Evidence of related federal determination.--Evidence of a federal
determination relating to issues raised in a case before the
administrator under this section shall be admissible, under rules
established by the administrator.

(g) Jurisdiction over other years.--The administrator shall consider
such facts with relation to the taxes for other years as may be
necessary correctly to determine the tax for the taxable year, but in so
doing shall have no jurisdiction to determine whether or not the tax for
any other year has been overpaid or underpaid.