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Tax Appeals

About the Commissioners

Roberta Moseley Nero
James H. Tully, Jr.
Dierdre K. Scozzafava

Roberta Moseley

Roberta Moseley Nero was nominated by Governor Cuomo and confirmed by the Senate in June 2013 to serve as a Commissioner of the Tax Appeals Tribunal. On October 8, 2013, Governor Cuomo designated Commissioner Moseley Nero to serve as President of the Tribunal.  Ms. Moseley Nero previously served in the Division of Tax Appeals for 12 years, both as Secretary to the Tax Appeals Tribunal and as an Administrative Law Judge. She has been practicing in the State and Local Tax field since 1982, when she joined the Department of Taxation and Finance as an assistant deputy counsel.

Immediately prior to her appointment, Ms. Moseley Nero was Of Counsel in the New York City office of Morrison & Foerster, LLP, where her practice concentrated on state and local tax litigation. She has been recommended by Legal 500 for her "deep understanding" of state tax matters.

Ms. Moseley Nero received her Bachelor of Arts degree from Russell Sage College and Juris Doctor degree from Syracuse University College of Law. She resides in Columbia County with her husband, Jim.

James Tully Jr

James H. Tully, Jr. was appointed President and Commissioner of the Tax Appeals Tribunal in March 2010. Prior to his appointment, he was a partner in the law firm of DeGraff, Foy & Kunz, LLP in Albany, New York from 1985 to 2010. From 1982 to January 1, 1985, he was of counsel to the firm. Prior to that, from 1975 to 1982, he was Commissioner of Taxation and Finance of the State of New York and President of the State Tax Commission. He was responsible for the collection of all New York State taxes, and during the fiscal crisis in the City of New York in 1975 and 1976, assumed responsibility for the collection of major New York City taxes, as well. He was appointed by the Governor as Chairman of the New York State Temporary Commission on Revision of the Sales Tax in 1978. As Commissioner of Taxation and Finance, he was an ex officio member and director of three State corporations: the Housing Finance Agency, the Medical Care Facilities Finance Agency, and the Project Finance Agency. He was sole custodian of seventeen State funds. Prior to becoming Tax Commissioner, Mr. Tully was a partner in the law firm of Manning, Carey, Redmond & Tully in New York City, served as a member of the State Legislature, and was a delegate to the State Constitutional Convention in 1967.

While in private practice, Mr. Tully specialized in tax and corporate matters. He represented taxpayers before the Department of Taxation and Finance and before various courts, and argued tax cases before the New York State Appellate Division and the New York State Court of Appeals. He has argued some of the leading cases having to do with residency and nexus issues. For ten years, he served as the Co-Chairman of the Sales Tax Conference sponsored by the New York State Foundation for Accounting Education of State CPA Society. Mr. Tully served as counsel to the Albany Port District Commission for 14 years, and in conjunction with his law firm, also provided tax counsel services to the Office of the State Comptroller from December 1, 2000 to December 31, 2004.

Mr. Tully graduated from Georgetown University and New York Law School, and was adjunct Professor of Taxation at Albany Law School from 1978 through 1982. He also served as a Lieutenant, Infantry, in the U.S. Army from 1953 to 1955.

Dierdre Scozzafava

Dierdre K. Scozzafava Dierdre K. (Dede) Scozzafava was appointed by Governor Andrew Cuomo and approved by the State Senate to serve as Commissioner of the New York State Tax Appeals Tribunal, effective June 30, 2016. Prior to this appointment, Commissioner Scozzafava served as the Deputy Secretary of State for Local Government from January 2011 to June 2016. In that capacity, she worked to streamline municipal government across the State and supervised the Local Government Division’s technical assistance, training and grant programs. This included Local Government Efficiency grants, the Appalachian Region Development program, and Community Service Block grants.  She previously served for more than a decade in the New York State Assembly representing the 122nd Assembly District, which includes most of St. Lawrence and Lewis Counties and a small portion of Oswego County.

Commissioner Scozzafava launched her career in public office by serving four years as a trustee in her hometown Village of Gouverneur, and then as mayor of Gouverneur from 1993 through 1998. In the State Assembly, she became the first woman to serve as Minority Leader Pro Tempore for the Republican Conference. In that role, she was responsible for leading debates and pushing the agenda of the conference. While in office, Assemblywoman Scozzafava focused on constituent services and took a bipartisan approach to governing. She fought for the North Country’s diverse interests of manufacturing, agriculture, hunting and fishing, labor, tourism, environment, the Seaway, Fort Drum and higher education.

Commissioner Scozzafava has an in-depth knowledge and concern for economic development and local economic issues. She holds a B.S. from the Boston University School of Management, and an M.B.A. from the Clarkson University Graduate School of Management. Her business experience includes 20 years of advisory work with the investment firm of Tucker Anthony.

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