New York State Division of Tax Appeals Tax Appeals Tribunal
Decisions, Determinations and Orders
Search all Tribunal decisions and orders, Administrative Law Judge determinations and orders and State Tax Commission decisions.
Featured Resources
Recent Decisions
Browse all Tribunal decisions and orders that have been issued within the past year.
Recent Determinations
Browse all Administrative Law Judge determinations and orders that have been issued within the past year.
Dockets
Browse the monthly dockets, which list all Administrative Law Judge determinations and orders issued, exceptions filed with the Tribunal, Tribunal decisions and orders issued, and court proceedings instituted each month.
Featured News
New Tribunal President Jonathan S. Kaiman
The Tax Appeals Tribunal/Division of Tax Appeals is pleased to announce the appointment of President Jonathan S. Kaiman. President Kaiman brings to this position a wealth of experience in public service and tax policy. Prior to his appointment, President Kaiman served as Deputy County Executive of Suffolk County. He also held several positions in local government, including as North Hempstead Public Safety Commissioner, Nassau County District Court Judge and Town Supervisor for the Town of North Hempstead. We welcome President Kaiman and look forward to working with him.
We also take this opportunity to thank former-President Anthony Giardina for his many years of service with the Tax Appeals Tribunal. We wish him the best in this next, well-earned, phase of life.
Staff changes and additions
Richard B. Ancowitz
The Tax Appeals Tribunal/Division of Tax Appeals is pleased to announce the appointment of Richard B. Ancowitz as Secretary to the Tribunal, the chief administrator of the Division of Tax Appeals.
Mr. Ancowitz brings to the position extensive public and private sector experience. Prior to this appointment, he served as Counsel to Assemblywoman Helene E. Weinstein and the New York State Assembly’s Ways and Means and Judiciary Committees. He is a principal drafter of many reforms that have improved our justice system, including the New York False Claims Act which fostered a public-private partnership to combat tax and other frauds against the State and local governments.
With over 40 years as a practicing attorney, Mr. Ancowitz has long served the NYS Department of Financial Services and the American Arbitrator Association as a Master Arbitrator. Former law partners include Johnnie Cochran, Anthony Gentile, Philip Damashek, Richard Godosky, Harvey Weitz, and Brian Shoot. In addition, Mr. Ancowitz served for many years as a Judicial Hearing Officer for the Appellate Division, Third Department and for the Civil Court of the City of New York, New York County.
We also take this opportunity to thank former-Secretary Jean McDonnell for her many years of service to Tribunal.
Osborne K. Jack
Osborne K. Jack has been appointed an Administrative Law Judge with the Division of Tax Appeals. Prior to this appointment, Judge Jack served as an Associate Attorney in the Office of Counsel at the Division of Taxation. From 2006 to 2016, he served as a Senior Attorney in the Office of Counsel at the Division of Taxation. From 1998 to 2006, he was a Tax Auditor with the Division of Taxation.
Judge Jack received a Bachelor of Business Administration (Accounting) degree from Baruch College and his Juris Doctor from New York Law School.
Anita K. Luckina
Anita K. Luckina has been appointed an Administrative Law Judge with the Division of Tax Appeals. Prior to this appointment, Judge Luckina served as an Associate Attorney in the Office of Counsel at the Division of Taxation from 2017 to 2024, and a Senior Attorney from 2001 to 2017.
Judge Luckina received a Bachelor of Science degree from SUNY Polytechnic Institute (previously SUNY Institute of Technology) and a Juris Doctor from Syracuse University College of Law.
Alejandro G. Taylor
Alejandro G. Taylor has been appointed Counsel to the Tax Appeals Tribunal. Prior to his appointment, Mr. Taylor served as an Administrative Law Judge with the Division of Tax Appeals and Assistant Counsel to the Tax Appeals Tribunal. From 2014 to 2016, he served as a Senior Attorney in the Office of Counsel at the Division of Taxation. From 2012 to 2014, he was the attorney for the Low Income Taxpayer Clinic of the Legal Aid Society of Northeastern New York.
Mr. Taylor received a Bachelor of Arts degree from Cornell University and his Juris Doctor from Albany Law School.
Rules of Practice and Procedure
A printable copy of the Rules of Practice and Procedure has been added to the Rules & Regulations page.