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Tax Appeals

Rules of Practice and Procedure

On January 30, 2012, the Division of Tax Appeals/Tax Appeals Tribunal moved from its former offices in Troy, New York to Agency Building 1, Empire State Plaza, Albany, New York 12223. The relevant New York State regulations have been amended to reflect this change of address. The Rules of Practice and Procedure that appear on this page reflect the new address, as well.

Section 3000.0 General.

(a) Intent
(b) Scope
(c) Construction

Section 3000.1 Definitions.

(a) Tribunal
(b) Department
(c) Division of taxation
(d) Division of tax appeals
(e) Petition, petitioner
(f) Proceeding
(g) Secretary
(h) Office of counsel
(i) Party
(j) Person
(k) Statutory notice
(1) Determination
(m) Decision
(n) Administrative law judge
(o) Presiding officer
(p) CPLR
(q) Business day

Section 3000.2 Representation.

(a) Representation of petitioner in proceedings before the tribunal and administrative law judges
(b) Representation of petitioner in proceedings in the small claims unit before presiding officers
(c) Filing of power of attorney and notice of appearance
(d) Other representation forbidden
(e) Representation of division of taxation

Section 3000.3 Commencement of Proceedings.

(a) General
(b) Form of petition
(c) Filing of petition
(d) Failure to correct
(e) Reference to conciliation and mediation
(f) DTA number

Section 3000.4 Pleadings, Amended Pleadings.

(a) Purpose
(b) Answer
(c) Reply
(d) Amended pleadings

Section 3000.5 Motion Practice.

(a) General
(b) Procedure for filing a motion
(c) Contents
(d) Issuance of order
(e) Postponement of hearing
(f) Review

Section 3000.6 Bill of Particulars, Admissions, Depositions, Disclosure
Prior to a Licensing Hearing.

(a) Bill of particulars
(b) Admissions
(c) Depositions
(d) Disclosure of evidence prior to license revocation hearing

Section 3000.7 Subpoenas.

(a) General
(b) Filing the request for a subpoena
(c) Request to withdraw or modify subpoena
(d) Appeal to Tax Appeals Tribunal
(e) Motion to quash

Section 3000.8 Recusal.

(a) Motion to recuse an administrative law judge or presiding officer
(b) Motion to recuse a commissioner of the tribunal

Section 3000.9 Accelerated Determination.

(a) Motion to dismiss
(b) Motion for summary determination
(c) Application of CPLR

Section 3000.10 Ex Parte Communications.

(a) Administrative law judges and presiding officers
(b) Tax appeals tribunal

Section 3000.11 Stipulations For Hearing.

(a) General
(b) Form
(c) Filing
(d) Objections
(e) Binding effect
(f) Noncompliance by a party

Section 3000.12 Submission without Hearing.

(a) General
(b) Procedure

Section 3000.13 Small Claims Hearings.

(a) General
(b) Criteria for small claims
(c) Pleadings, applicable sections, notice
(d) Adjournment default
(e) Presiding officer
(f) Conduct of hearing
(g) Transfer to administrative law judge
(h) Determination
(i) Assignment of another presiding officer

Section 3000.14 Hearing Memorandum.

(a) General
(b) Contents
(c) Amendment
(d) Failure to comply

Section 3000.15 Hearings before Administrative Law Judges.

(a) Notice
(b) Adjournment, default
(c) Administrative law judge
(d) Conduct of hearing
(e) Determination
(f) Assignment of another administrative law judge

Section 3000.16 Motions to Reopen Record or for Reargument.

(a) Determinations
(b) Procedure
(c) Decisions

Section 3000.17 Review by Tribunal.

(a) Filing of exception
(b) Form of exception; briefs
(c) Transmittal of record
(d) Oral argument
(e) Decision

Section 3000. 18 Expedited Hearings.

(a) Hearing preference
(b) Determinations and decision

Section 3000.19 Record of Hearing.

Section 3000.20 Judicial Review.

Section 3000.21 Frivolous Petitions.

Section 3000.22 Service and Filing of Documents.

(a) General rule
(b) Postmarks not made by the United States Postal Service
(c) Registered and certified mailing
(d) Document defined
(e) Filing and service

Section 3000.23 Miscellaneous Provisions.

(a) Service of decisions,determinations and orders
(b) Extension of time
(c) Resolution of controversies
(d) Availability of decisions and determinations
(e) Availability of rules

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