New York State Division of Tax Appeals Tax Appeals Tribunal
Decisions, Determinations and Orders
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Recent Decisions
Browse all Tribunal decisions and orders that have been issued within the past year.
Recent Determinations
Browse all Administrative Law Judge determinations and orders that have been issued within the past year.
Dockets
Browse the monthly dockets, which list all Administrative Law Judge determinations and orders issued, exceptions filed with the Tribunal, Tribunal decisions and orders issued, and court proceedings instituted each month.
Featured News
Staff changes and additions
Erica Sedgwick
The Tax Appeals Tribunal/Division of Tax Appeals is pleased to announce the appointment of Erica Sedgwick as Counsel, chief legal advisor to the Tax Appeals Tribunal and chief legal officer for the Division of Tax Appeals. Ms. Sedgwick is the sixth individual to serve as Counsel to the Tax Appeals Tribunal since the position was established.
Ms. Sedgwick brings extensive experience in federal and state and local taxation. Her experience includes business consulting and expertise in tax compliance, due diligence and litigation. Erica Sedgwick was previously appointed Assistant Counsel to the Tax Appeals Tribunal. Before joining the Division of Tax Appeals, Ms. Sedgwick worked in public accounting at KPMG and BDO. She specialized in developing strategies to address State and Local Tax (SALT) matters and conducted Federal and state due diligence for mergers and acquisitions. She also served as a Law Clerk with Office of Counsel in the New York State Department of Taxation and Finance from 2015-2016 and later returned as Senior Attorney from 2024-2025.
Ms. Sedgwick received her Bachelor of Arts degree from SUNY Albany and her Juris Doctor from Albany Law School.
The combination of public and private sector experience provides a strong foundation for Erica Sedgwick’s continued service to the Division of Tax Appeals and the Tax Appeals Tribunal.
Dylan V. Reid
Dylan V. Reid has been appointed Presiding Officer with the Division of Tax Appeals. Prior to his appointment, Mr. Reid served as a Staff Attorney with Legal Services of Long Island. From 2019 to 2023, he served as an Assistant County Attorney in the Suffolk County Law Department handling bankruptcy and foreclosures to which Suffolk County was a named party. From 2017 to 2019, he was a volunteer Assistant Attorney General in the New York State Attorney General’s Real Estate Finance Bureau.
Mr. Reid received a Bachelor of Arts degree from The George Washington University and his Juris Doctor from The Benjamin N. Cardozo School of Law School.
Richard B. Ancowitz
The Tax Appeals Tribunal/Division of Tax Appeals is pleased to announce the appointment of Richard B. Ancowitz as Secretary to the Tribunal, the chief administrator of the Division of Tax Appeals.
Mr. Ancowitz brings to the position extensive public and private sector experience. Prior to this appointment, he served as Counsel to Assemblywoman Helene E. Weinstein and the New York State Assembly’s Ways and Means and Judiciary Committees. He is a principal drafter of many reforms that have improved our justice system, including the New York False Claims Act which fostered a public-private partnership to combat tax and other frauds against the State and local governments.
With over 40 years as a practicing attorney, Mr. Ancowitz has long served the NYS Department of Financial Services and the American Arbitrator Association as a Master Arbitrator. Former law partners include Johnnie Cochran, Anthony Gentile, Philip Damashek, Richard Godosky, Harvey Weitz, and Brian Shoot. In addition, Mr. Ancowitz served for many years as a Judicial Hearing Officer for the Appellate Division, Third Department and for the Civil Court of the City of New York, New York County.
We also take this opportunity to thank former-Secretary Jean McDonnell for her many years of service to Tribunal.
Osborne K. Jack
Osborne K. Jack has been appointed an Administrative Law Judge with the Division of Tax Appeals. Prior to this appointment, Judge Jack served as an Associate Attorney in the Office of Counsel at the Division of Taxation. From 2006 to 2016, he served as a Senior Attorney in the Office of Counsel at the Division of Taxation. From 1998 to 2006, he was a Tax Auditor with the Division of Taxation.
Judge Jack received a Bachelor of Business Administration (Accounting) degree from Baruch College and his Juris Doctor from New York Law School.
Anita K. Luckina
Anita K. Luckina has been appointed an Administrative Law Judge with the Division of Tax Appeals. Prior to this appointment, Judge Luckina served as an Associate Attorney in the Office of Counsel at the Division of Taxation from 2017 to 2024, and a Senior Attorney from 2001 to 2017.
Judge Luckina received a Bachelor of Science degree from SUNY Polytechnic Institute (previously SUNY Institute of Technology) and a Juris Doctor from Syracuse University College of Law.
Rules of Practice and Procedure
A printable copy of the Rules of Practice and Procedure has been added to the Rules & Regulations page.