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Tax Appeals

Frequently Asked Questions: Hearings

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  • Can I have a pre-hearing conference with an administrative law judge?

    The parties have the option of requesting a pre-hearing conference with an administrative law judge prior to the date of their hearing. The purpose of the pre-hearing conference is to provide the parties with the opportunity to narrow the issues for the hearing, stipulate to those facts which are not controverted, simplify the presentation of evidence at the hearing and possibly resolve the case, in whole or in part, without the necessity of a hearing. Pre-hearing conferences are usually initiated by the Division of Tax Appeals and are conducted by means of telephone conferences.

  • What can I expect at a hearing before an administrative law judge?

    At the hearing, both parties will be asked to state the issues to be resolved by the administrative law judge and are permitted to make brief opening statements. Both parties will then be given the opportunity to present evidence in support of their positions. The administrative law judge may vary the order in which evidence is presented by the parties depending on the issues involved.

    Witnesses testify under oath and are subject to cross-examination.

    The parties are also given an opportunity to make a brief closing argument on the law and facts and may also request time to file a memorandum of law.

  • Does the administrative law judge know anything about the case before the hearing?

    Other than the pleadings, which include the petition and answer and sometimes a reply, motion papers, bills of particulars and hearing memoranda (form TA-140 available on this web site), the administrative law judge has no other knowledge of the facts or issues in the case.

  • Can witnesses be subpoenaed to appear and testify at the hearing before the administrative law judge?

    Attorneys representing any party in a proceeding may issue subpoenas requiring witnesses to appear and testify at the hearing pursuant to the Civil Practice Law and Rules. In addition, upon the request of any party, the administrative law judge assigned to the case may issue subpoenas to require the attendance of witnesses or to require the production of documentary evidence at a hearing subject to certain conditions as outlined in the Rules of Practice and Procedure promulgated by the Tax Appeals Tribunal.

  • Can I use photocopies of original documents?

    Original documents are preferred, but readable photocopies may be substituted where necessary. Three copies of each exhibit, in addition to the original, should always be prepared prior to hearing.

  • Can I communicate with the administrative law judge assigned to the case?

    Any party may seek clarification of procedural matters, either verbally or in writing, by directing questions to the supervising administrative law judge. In order to communicate orally with the administrative law judge assigned to the case in connection with any aspect of the case, prior notice to the opposing representative or, if there is none, to the opposing party must be provided. A party may communicate in writing with the administrative law judge assigned to the case if a copy of such communication is promptly delivered to the opposing representative or, if there is none, to the opposing party.