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Tax Appeals

About the Commissioners

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. 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.

At least two of the commissioners must be attorneys admitted to practice in New York State for a period of at least ten years and be knowledgeable on the subject of taxation. The third member need not be an attorney but must also be knowledgeable on the subject of taxation.

At present, the Tribunal consists of President Anthony Giardina, whose term expires on December 31, 2025, and Commissioners Cynthia M. Monaco, whose term expires on December 31, 2028, and Kevin A. Cahill, whose term expires on December 31, 2031.

Anthony Giardina portrait photo

Anthony Giardina

Anthony Giardina was nominated by Governor Andrew Cuomo and confirmed by the State Senate in June 2017 to serve as a Commissioner of the Tax Appeals Tribunal. Prior to the appointment, Mr. Giardina served as Executive Director of the State Athletic Commission. Previously, he served as Executive Deputy Secretary of State, where he oversaw the day-to-day operations of the 500 person agency. Before joining the Department of State, he served as Assistant Secretary for Economic Development in the Executive Chamber.

Mr. Giardina began his professional career in the administration of Governor Mario M. Cuomo, where he assisted in establishing the Office of State Ombudsman in the Department of State. He served as Assistant Corporation Counsel to the New York City Law Department, representing the City in real property tax proceedings and special franchise assessment proceedings. His private legal experience includes representing individuals, businesses and not-for-profit organizations in a wide range of legal matters including real property tax certiorari proceedings.

Mr. Giardina holds a B.A. from the State University of New York at Albany and a J.D. from Albany Law School. He resides in Albany County with his wife Bernadette and daughter Daniella.

Kevin A. Cahill portrait photo

Kevin A. Cahill

Kevin A. Cahill was nominated by Governor Kathy Hochul and confirmed by the State Senate in June 2023 to serve as a Commissioner of the Tax Appeals Tribunal. Prior to his appointment, Mr. Cahill served as Assemblymember for the 103rd District (Ulster and Dutchess counties) in the New York State Assembly from 1999-2022, and previously from 1993-1994. Most recently, he was the chair of the Assembly Insurance Committee and served on the Health, Higher Education, Ways and Means, and Economic Development, Job Creation, Commerce and Industry Committees. Prior to serving in the Assembly, Mr. Cahill was a litigator with the NYS Department of Taxation and Finance and Administrative Law Judge at the NYS Division of Tax Appeals. He was a member of the Ulster County Legislature from 1986-1992, where he also served as minority leader. He also directed a Medicare health care plan under contract with the Health Care Financing Administration (now CMS).

Mr. Cahill received a bachelor's degree from the State University of New York at New Paltz and a Juris Doctor degree from Albany Law School. He resides in Kingston, NY.

Cynthia M. Monaco

Cynthia M. Monaco was nominated by Governor Andrew Cuomo and confirmed by the State Senate in June 2021 to serve as a Commissioner of the Tax Appeals Tribunal. Prior to this appointment, Ms. Monaco served as a Special Counsel for Ethics, Risk and Compliance with the Dormitory Authority of the State of New York.

Ms. Monaco's legal career includes the private practice of law where she focused on representation of individuals and businesses in a wide range of legal matters including white collar and criminal tax matters and IRS regulatory violations.

Ms. Monaco began her professional career first as a law clerk to Hon. Francis X. Altimari on the United States Court of Appeals for the Second Circuit, after which she was appointed Special Assistant to the U.S. Deputy Attorney General, which position was followed by service as a Special Assistant United States Attorney for Eastern District of Virginia. Ms. Monaco subsequently became an Assistant United States Attorney for the U.S. Attorney's Office for the Eastern District of New York, where she investigated and prosecuted a wide array of federal crimes including tax and financial fraud. In that office, she headed the Long Island Criminal Division and was awarded the Director's Award for Outstanding Contribution by an Assistant United States Attorney.

Ms. Monaco received a bachelor's degree from Harvard University, magna cum laude, and a J.D., cum laude, from Harvard Law School.