N.Y. Tax Law § 3016

§ 3016. Notice to person liable to pay tax. Before the commissioner\ncollects any tax by levy, the commissioner shall give prominent written\nnotice to the person liable to pay the same that, in like manner as a\njudgment creditor, the department has certain rights to enforce the\nwarrant by levying upon real and personal property of the taxpayer. Such\nstatement shall be made in clear and concise language readily\ncomprehensible to the average reader and shall be set off from any other\ntext or notice.\n