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Tax Appeals

Agency Operations During COVID-19 Emergency (Last updated on June 28, 2021)

Due to the COVID-19 public health emergency, the Tax Appeals Tribunal (Tribunal) and the Division of Tax Appeals (DTA) will be working with reduced staff in the office.  In-person filing of documents will be accepted but is not encouraged.  Anyone wishing to file a document in person must make an appointment in advance by calling 518-266-3000 and must wear an appropriate face covering at the time that the filing is made.  Please note that neither the Tribunal nor DTA has the authority to waive statutory deadlines. As such, any petition, exception, or request for an extension of time to file an exception must be filed (postmarked or put in the custody of an authorized delivery carrier) by the current statutory deadline. However, until further notice, the Tribunal and DTA will grant timely extension requests for the filing of briefs and answers.  As there is limited staff in the office, parties may experience delays in receiving written responses to requests, but every effort will be made to respond as soon as is practicable. 

For the duration of the COVID emergency, we will accept from taxpayers and their representative(s) holding a valid power of attorney (POA) digitally signed documents to be filed with either the Tribunal or DTA.  The only digital signature that we will not accept is the taxpayer’s signature on a POA (the electronic signature of the representative on the Declaration of Representative is allowed).  When submitting a digital signature to Tax Appeals, the taxpayer or POA must include a verification statement, either in the form of an attached cover letter or within the body of an accompanying email, to the effect: The attached [name of document] includes [name of taxpayer/POA]’s valid signature and the taxpayer/POA intends to transmit the attached document to Tax Appeals.

Effective immediately, DTA will resume scheduling in-person hearings in New York City, as well as in Albany.  Parties will continue to be afforded the option of virtual proceedings.  Information regarding COVID protocols will be provided to the parties in advance of the in-person proceedings. 

Please see the Hearing Attendance Instructions and Oral Argument Attendance Instructions, which contain COVID-related safety protocols, and a copy of the Health Screening Report that all attendees will be required to complete upon arriving at the hearing site and before entering the hearing room. 

Please call 518-266-3000 or email with any questions.

Retirement of Tax Appeals Tribunal President Roberta Moseley Nero

We at Tax Appeals bid a bittersweet farewell to President Roberta Moseley Nero, who has retired from State service after a distinguished career in public service and tax law and that spanned almost four decades.

President Moseley Nero had served as a Commissioner of the Tax Appeals Tribunal since June 2013 and as its President since October 2013. She had previously served in the Division of Tax Appeals for 12 years, both as Secretary to the Tribunal under President John Dugan and as an Administrative Law Judge.

She practiced 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 to the Tribunal, President 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 was recommended by Legal 500 for her "deep understanding" of state tax matters.

Throughout her tenure at Tax Appeals, President Moseley Nero was a respected and active voice in the tax bar, serving as a member of the National Conference of State Tax Judges, of which she was named Tax Law Judge of the Year for 2019- 2020. She also spoke and sat on numerous panels at tax bar events throughout the state and nationally. In the legal community and in tax law circles, President Moseley Nero is regarded for her keen intellect, inquisitive mind and deep and broad understanding of the intricacies of NYS tax law and policy. We at Tax Appeals are equally aware of her dedication to public service and to the people of New York State, whom she has so well served throughout her career.

We wish her much joy and equal measures of contentment and adventure as she begins this next, well-earned, chapter in her life. (Hopefully she and Jim will be able to begin traveling soon.)

Please stay tuned to this page for information on virtual and in-person events to celebrate this momentous occasion. In the meantime, well wishes can be sent to President Moseley Nero at

New York State Division of Tax Appeals Tax Appeals Tribunal

Determinations and Orders

Search all Tribunal decisions and orders, Administrative Law Judge determinations and orders and State Tax Commission decisions.

Featured Resources

Featured News

  • Administrative Law Judge Galliher Retirement

    Administrative Law Judge Dennis M. Galliher has retired, effective May 21, 2021.  Judge Galliher was named as one of the original ALJs at the inception of the Division of Tax Appeals in 1987.  Throughout his career, he has authored numerous determinations, many of which have become part of the foundation of New York’s Tax Law.  Judge Galliher will truly be missed by everyone with whom he dealt during his time with Tax Appeals.

    We wish him the best in his retirement.

  • Administrative Law Judge Connolly Retirement

    Administrative Law Judge James P. Connolly has retired, effective May 6, 2021.  Judge Connolly served with the Division of Tax Appeals since 2017, after a lengthy career with the Department of Taxation and Finance’s Office of Counsel.  In addition, Judge Connolly began his career as a clerk with the New York Court of Appeals.

    We wish Judge Connolly all the best in his retirement.

  • Annual Report

    The 2020-2021 Annual Report has been added to the Annual Reports page.

  • Rules of Practice and Procedure

    A printable copy of the Rules of Practice and Procedure has been added to the Rules & Regulations page.