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Legal Memorandum: Procedures for Tax Appeals in NY

Issue: Under New York law, what are the required procedures in the Tribunal for Tax Appeals?

Area of Law: Tax Law
Keywords: Procedures in the Tribunal for Tax Appeals; Taxpayer
Jurisdiction: New York
Cited Cases: None
Cited Statutes: City Charter § 169; City Admin Proc. Act § 1046; City Admin. Code § 11-529(a), 11-529(d); TAT Rule § 1-12(d)(1)
Date: 07/01/2006

The procedures employed by the Tribunal for Tax Appeals are set out in the City Charter, the City Administrative Procedures Act and the Rules of the Tribunal:

  • The Tax Appeals Tribunal must adopt rules in compliance with the City Administrative Procedure Act which requires notice, a hearing and the opportunity to call witnesses and cross-examine opposing witnesses.  City Charter § 169; City Admin Proc. Act § 1046
  • The taxpayer’s petition shall not be denied without “an opportunity for a hearing on reasonable prior notice.”  City Admin. Code § 11-529(a)
  • The taxpayer shall be given a reasonable opportunity to respond to “any matters” asserted “at or before the hearing.”  City Admin. Code § 11-529(d)   A fortiori, the taxpayer must be given an opportunity to respond to “any matters” asserted after the hearing.
  • Before the ALJ, the taxpayer has the right to “rebut the evidence against them” and to cross-examine opposing witnesses.  TAT Rule § 1-12(d)(1).

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