(a) At any time before the conciliation order is issued, the requester may discontinue the conciliation conference by filing a request for discontinuance, in writing, with the Bureau of Conciliation and Mediation Services, either in person at the offices in Albany or by mail addressed to:

(b) The receipt of a request for discontinuance shall be acknowledged. The requester will have 90 days from the time the request for discontinuance is filed to petition for a hearing in the Division of Tax Appeals (see Part 3000 of this Title), except that the petition must be filed with the Division of Tax Appeals within 30 days from the time the request for discontinuance is filed if it is related to a written notice as described in section 170.3-a(h) of the Tax Law. The Bureau of Conciliation and Mediation Services will promptly notify the Division of Tax Appeals and any other appropriate divisions or bureaus of the department when a request for discontinuance is filed.