New York State Division of Tax Appeals Tax Appeals Tribunal
Decisions, Determinations and Orders
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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 COMMISSIONER KEVIN A. CAHILL
The Tax Appeals Tribunal/Division of Tax Appeals (DTA) is pleased to announce the appointment of Commissioner Kevin A. Cahill. Commissioner Cahill brings to this position a wealth of experience in public service and state tax law. Prior to his appointment, Commissioner Cahill served for more than 20 years as an Assemblymember representing Ulster and Dutchess counties in the New York State Assembly, and as an Ulster County legislator. He also has prior experience as a litigator for the Department of Taxation & Finance and as an Administrative Law Judge at DTA. We welcome Commissioner Cahill and look forward to working with him (see full bio here: https://www.dta.ny.gov/about/message.htm).
DTA also takes this opportunity to thank former-Commissioner Dierdre Scozzafava for her many years of service with the Tax Appeals Tribunal. We wish her the best in this next, well-earned, phase of life.
STAFF CHANGES AND ADDITIONS
The Tax Appeals Tribunal/Division of Tax Appeals (DTA) is pleased to announce the following staff changes and additions:
Herbert M. Friedman, Jr.
After 30 years of state service, 12 of which were spent with the Division of Tax Appeals, former-Supervising Administrative Law Judge Herbert M. Friedman, Jr. has retired from state service. We thank him for his many years of exemplary work and steadfast dedication to DTA, and wish him well in retirement.
Donna M. Gardiner
Donna M. Gardiner has been appointed to the position of Supervising Administrative Law Judge with the Division of Tax Appeals. Judge Gardiner has dedicated her entire career to public service. Prior to this appointment, Judge Gardiner served as an Administrative Law Judge with DTA for 12 years. Prior to that, she served as Counsel to the Tax Appeals Tribunal from 1996 to 2011. Judge Gardiner also served as a Senior Attorney in the Office of Counsel at the Division of Taxation.
Judge Gardiner earned her Bachelor of Science degree from Union College in Pure Mathematics and her Juris Doctor from Albany Law School.
Alejandro G. Taylor
Alejandro G. Taylor has been appointed as an Administrative Law Judge with the Division of Tax Appeals. Prior to his appointment, Judge Taylor served as 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.
Judge Taylor received a Bachelor of Arts degree from Cornell University and his Juris Doctor from Albany Law School. He resides in Albany.
Alexander F. Chu-Fong
Alexander F. Chu-Fong has been appointed as an Administrative Law Judge with the Division of Tax Appeals. Prior to his appointment, Judge Chu-Fong served as an Administrative Law Judge with the New York City Tax Appeals Tribunal and a hearing officer with the New York City Tax Commission. Judge Chu-Fong has previously served as the Presiding Officer at DTA and as the Assistant Counsel to the New York State Tax Appeals Tribunal. He is the first Administrative Law Judge to hear and decide matters for both the New York State and New York City Tax Appeals Tribunals.
Judge Chu-Fong earned his Bachelor of Arts degree from New York University, his Master’s Degree in Public Administration from the University at Albany, and Juris Doctor from Albany Law School. He and his family currently reside in Albany but maintain strong connections to New York City.
Rules of Practice and Procedure
A printable copy of the Rules of Practice and Procedure has been added to the Rules & Regulations page.