Herbert M. Friedman, Jr. has been appointed Supervising Administrative Law Judge with the Division of Tax Appeals. Judge Friedman brings to the position close to 30 years of legal experience in State tax matters and litigation, having practiced in both the private and public sectors. Most recently, since 2011, Judge Friedman has served as an Administrative Law Judge with the Division of Tax Appeals.
Judge Friedman replaces Daniel J. Ranalli, who retired after 35 years of service with the Division of Tax Appeals. We at Tax Appeals wish Judge Ranalli the best in his well-deserved retirement and thank him for his many years of exemplary service to the State.
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.
- Tribunal History
- Formal Hearings
- Small Claims Proceedings
- Tribunal Review
- About the Commissioners
- Annual Report