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Tax Appeals

About the Commissioners

News items

  • 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 Roberta Moseley Nero, President and Commissioner, whose term expires on December 31, 2019 and Dierdre K. Scozzafava, whose term expires on December 31, 2022 and Anthony Giardina, whose term expires on December 31, 2025.

  • Roberta Moseley Nero portrait photo

    Roberta Moseley Nero

    Roberta Moseley Nero was nominated by Governor Cuomo and confirmed by the Senate in June 2013 to serve as a Commissioner of the Tax Appeals Tribunal. On October 8, 2013, Governor Cuomo designated Commissioner Moseley Nero to serve as President of the Tribunal. Ms. Moseley Nero previously served in the Division of Tax Appeals for 12 years, both as Secretary to the Tax Appeals Tribunal and as an Administrative Law Judge. She has been practicing in the State and Local Tax field since 1982, when she joined the Department of Taxation and Finance as an assistant deputy counsel.

    Immediately prior to her appointment, Ms. Moseley Nero was Of Counsel in the New York City office of Morrison & Foerster, LLP, where her practice concentrated on state and local tax litigation. While serving in her various positions, she has been involved with hundreds of state and local tax cases. Ms. Moseley Nero received her Bachelor of Arts degree from Russell Sage College and Juris Doctor degree from Syracuse University College of Law. She resides in Columbia County with her husband, Jim.

  • Dierdre K. Scozzafava portrait photo

    Dierdre K. Scozzafava

    Dierdre K. (Dede) Scozzafava was appointed by Governor Andrew Cuomo and approved by the State Senate to serve as Commissioner of the New York State Tax Appeals Tribunal, effective June 30, 2016. Prior to this appointment, Commissioner Scozzafava served as the Deputy Secretary of State for Local Government from January 2011 to June 2016. In that capacity, she worked to streamline municipal government across the State and supervised the Local Government Division’s technical assistance, training and grant programs. This included Local Government Efficiency grants, the Appalachian Region Development program, and Community Service Block grants. She previously served for more than a decade in the New York State Assembly representing the 122nd Assembly District, which includes most of St. Lawrence and Lewis Counties and a small portion of Oswego County.

    Commissioner Scozzafava launched her career in public office by serving four years as a trustee in her hometown Village of Gouverneur, and then as mayor of Gouverneur from 1993 through 1998. In the State Assembly, she became the first woman to serve as Minority Leader Pro Tempore for the Republican Conference. In that role, she was responsible for leading debates and pushing the agenda of the conference. While in office, Assemblywoman Scozzafava focused on constituent services and took a bipartisan approach to governing. She fought for the North Country’s diverse interests of manufacturing, agriculture, hunting and fishing, labor, tourism, environment, the Seaway, Fort Drum and higher education.

    Commissioner Scozzafava has an in-depth knowledge and concern for economic development and local economic issues. She holds a B.S. from the Boston University School of Management, and an M.B.A. from the Clarkson University Graduate School of Management. Her business experience includes 20 years of advisory work with the investment firm of Tucker Anthony.

  • 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.