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Legal Memorandum: City ALJ Determination in NY

Issue: Under New York law, what is the Tax Tribunal’s standard of review of determinations of a City Administrative Law Judge?

Area of Law: Municipal, County and Local Law, Tax Law
Keywords: Tax Tribunal's standard of review; Determinations of a City Administrative Law Judge
Jurisdiction: New York
Cited Cases: None
Cited Statutes: New York City Charter Ch. 7, § 169; Rules of Tribunal for Tax Appeals, § 1-13(f)
Date: 07/01/2006

The Tribunal Commissioners’ standard of review of the City ALJ Determination is, in effect, de novo review.  See New York City Charter Ch. 7, § 169; Rules of Tribunal for Tax Appeals, § 1-13(f).  The Tribunal is authorized to exercise all the powers it could have exercised if it had made the initial determination.  Id.  The Tribunal is to review the record and make its own findings of fact and conclusions of law, and may affirm, reverse, modify or remand.  Id.

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