The following is taken from New York in the War of the Rebellion, 3rd ed. Frederick Phisterer. Albany: J. B. Lyon Company, 1912. 
Colonel Lewis T. Barney received authority, May 24, 1864, to recruit this regiment; this authority was revoked August 13, 1864. The men enlisted, one company, A, Capt. James H. Day, were assigned to the 179th Infantry as Company G, July 23, 1864.

The following is taken from The Union army: a history of military affairs in the loyal states, 1861-65 -- records of the regiments in the Union army -- cyclopedia of battles -- memoirs of commanders and soldiers. Madison, WI: Federal Pub. Co., 1908. volume II. 
One Hundred and Eightieth Infantry.—This regiment failed to complete its organization and its number is accordingly vacant. The men enlisted by Col. Lewis T. Barney were transferred to the 179th N.Y. (q. v.) as Co. G, and joined that regiment on Feb. 21, 1865.