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Tax Appeals

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A revised version of the power of attorney has been added to the Tax Appeals forms page:

TA-105: Power of Attorney

This updated form encompasses the requirements of section 3000.2 (c) of the Tax Appeals Tribunal’s Rules of Practice and Procedure and should be used whenever a petitioner acts through a representative before this agency.  A copy of a power of attorney previously filed with the Division of Taxation can be used instead of the new form if the same representative is retained.  If a petitioner enlists a new representative upon or after the filing of a petition, the form on this website must be used.







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Browse recent Tribunal Decisions, Administrative Law Judge Determinations or Orders, former State Tax Commission Decisions, or the monthly Dockets.

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Who We Are

The Division of Tax Appeals was created by the Legislature in 1986 as an independent and impartial body for the resolution of tax and licensing disputes. It is headed by the Tax Appeals Tribunal which is comprised of three Commissioners appointed by the Governor and confirmed by the State Senate.

What We Do

The Commissioners are appointed for nine-year terms. One of the Commissioners is designated the President of the Tribunal by the Governor and is responsible for the administration of the Tribunal and the Division of Tax Appeals as a whole.