If a taxpayer or employer fails to report a change or correction or fails to file an amended New York State income tax return required to be filed by section 659 of the Tax Law with respect to:

(1) a Federal change or correction or an amended Federal income tax return increasing the taxpayer's Federal taxable income, Federal items of tax preference, or total taxable amount or ordinary income portion of a lump sum distribution;

(2) a Federal change or correction which is treated in the same manner as if it were a deficiency for Federal income tax purposes;

(3) a Federal change or correction decreasing the taxpayer's Federal credit for employment-related expenses;

(4) a Federal change or correction or amended Federal return of income tax withheld increasing the amount required to be deducted and withheld from wages for Federal income tax purposes; or

(5) the disallowance, in whole or in part, of a taxpayer's claim for credit or refund of Federal income tax; the assessment of New York State income tax may be made at any time.