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Tax Appeals

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

  • James Tully portrait

    In Memoriam

    It is with profound sadness that we at Tax Appeals announce the passing of our former President and Commissioner, colleague and dear friend, James H. Tully, Jr., on June 10, 2018. 

    Commissioner Tully was a dedicated public servant who enjoyed a long and storied career in State service.  Jim was also a gentleman, a family man, a man of tremendous faith, and a gifted storyteller.  He was kind, funny, loyal and generous. Jim embraced life and his was a life well lived. He will be sorely missed.

    Our deepest condolences go out to Jim’s beloved wife, Eileen, and the family whom he adored.

    Commissioner Tully’s obituary

  • Power of Attorney

    A revised version of the power of attorney has been added - 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.

  • Updated and renumbered forms

    A chart cross-referencing the old and new form numbers appears in the forms section.

    The new forms can either be: 1. completed online, printed and signed; or 2. printed, completed by hand and signed. However, electronic filing is not permitted. All forms must contain an original signature and be filed by mail, authorized delivery service or in person.