Section 571. Assessment of contributions due

If an employer fails to file a
  quarterly   combined   withholding,   wage  reporting  and  unemployment
  insurance return as required by paragraph  four  of  subsection  (a)  of
  section  six  hundred  seventy-four  of  the  tax law for the purpose of
  determining the amount of  contributions  due  or  for  the  purpose  of
  determining  contribution  rates  under  this article, or if such return
  when filed is incorrect or insufficient and the employer fails to file a
  corrected or sufficient return within thirty days after the commissioner
  requires the same by written notice, the  commissioner  shall  determine
  the  amount  of  contribution  due  from such employer and the amount of
  wages paid by such employer on the basis of such information as  may  be
  available  and  shall  give  written notice of such determination to the
  employer. Such determination  shall  finally  and  irrevocably  fix  the
  amount  of  contribution and the amount of wages paid for the purpose of
  computing contribution rates, unless the commissioner shall  modify  the
  amounts  thereof,  as  provided under this article, subject, however, to
  the right to a hearing as hereinafter provided.