N.Y. Tax Law § 2018

§ 2018. Frivolous petitions. If any petitioner commences or maintains\na proceeding in the division of tax appeals primarily for delay, or if\nthe petitioner's position in such proceeding is frivolous, then the tax\nappeals tribunal may impose a penalty against such petitioner of not\nmore than five hundred dollars. The tax appeals tribunal shall\npromulgate rules and regulations as to what constitutes a frivolous\nposition. This penalty shall be in addition to any other penalty\nprovided by law and shall be collected and distributed in the same\nmanner as the tax to which the penalty relates.\n