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Tax Appeals

Frequently Asked Questions: General

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  • How do I begin a case?

    A case is commenced by filing a petition. The Rules of Practice and Procedure of the Tax Appeals Tribunal provide detailed instructions concerning the preparation and filing of a petition. A petition form (TA-100) is available on this web site or may be obtained by writing to the Division of Tax Appeals, Agency Building 1, Empire State Plaza, Albany, New York 12223 or by calling us at (518) 266-3000.

  • How do I get a copy of the Rules of Practice and Procedure?

    The Rules of Practice and Procedure of the Tax Appeals Tribunal may be viewed on this web site and downloaded if desired. A copy may also be obtained by writing to the Division of Tax Appeals, Agency Building 1, Empire State Plaza, Albany, New York 12223 or by calling us at (518) 266-3000.

  • What is the procedure for filing a petition?

    The petition and two conformed copies should be typewritten, if possible, and should be filed with the supervising administrative law judge by mail addressed to: Supervising Administrative Law Judge, Division of Tax Appeals, Agency Building 1, Empire State Plaza, Albany, New York 12223 or hand-delivered to our offices in Albany.

  • When should I file my petition?

    The petition must be filed within the time limitations prescribed by the Tax Law, and there can be no extension of those time limitations. For example, petitions which dispute a notice of deficiency of personal income tax or a notice of determination of sales and use tax must be filed no later than 90 days (150 days if the notice is addressed to a person outside the United States) after the date the notice was mailed. For petitions relating to licensing and other matters, relevant statutory provisions should be consulted.

  • What should I attach to my petition?

    The notice of determination/deficiency (or other document issued by the Division of Taxation which is the basis for jurisdiction) should be attached to the petition. A power of attorney, if you have appointed a representative to appear for you, and, if a conciliation conference was held, the conciliation order should be attached to the petition. Documents in the nature of evidence should NOT be attached to the petition. You will have the opportunity to submit such documents at a later time.

  • How do I know if you received my petition?

    Usually within 2 weeks of the filing of a petition, the Division of Tax Appeals will send a letter to the taxpayer acknowledging receipt of the petition, assigning the petition a DTA number and advising the taxpayer whether or not the petition is in the proper form.

  • Is there a filing fee or other charge to begin a case?

    There are no fees or charges to file a petition with the Division of Tax Appeals.

  • Who can represent a taxpayer at a hearing?

    For proceedings before the Tribunal and administrative law judges, see the Tribunal's Rules of Practice and Procedure at 3000.2(a). For small claims proceedings, see 3000.2(b).

  • Where are hearings before administrative law judges and small claims hearings held?

    Hearings before administrative law judges are generally held in New York City, Albany, and Rochester. Small Claims hearings are also held in Buffalo, Syracuse, Rye Brook, Binghamton, and on Long Island.

  • What recourse do I have if I am dissatisfied with the determination of the administrative law judge?

    Either party may appeal the determination of the administrative law judge by filing an exception to the determination with the Tax Appeals Tribunal. However, the exception must be filed within the time prescribed by the Tax Law.

  • Is there a form for filing an exception?

    A notice of exception form (TA-200) is available on this web site or may be obtained by writing to the Division of Tax Appeals, Agency Building 1, Empire State Plaza, Albany, New York 12223 or by calling us at (518) 266-3000.