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| TAT (Tax Appeals Tribunal) |
Decisions Posted on Site:
Administrative Law Judges' Determinations and Orders (1995-present)
Tribunal Commissioners' Decisions and Orders (1995-present)
Link to Tax Appeals Tribunal web site
The New York City Tax Appeals Tribunal (the "Tribunal" or "TAT") is an independent agency created by the New York City Charter. The Tribunal has the responsibility of providing a fair, impartial, efficient and knowledgeable forum in which to resolve disputes between taxpayers and the New York City Department of Finance ("DOF") involving statutory notices issued by DOF for non-property taxes administered by New York City.
The Tribunal consists of two divisions: an Administrative Law Judge Division and an Appeals Division. The Appeals Division consists of three Commissioners appointed by the Mayor. One of the three Commissioners is also designated as President of the Tribunal by the Mayor. The Administrative Law Judge Division consists of a Chief Administrative Law Judge and other Administrative Law Judges. Each Administrative Law Judge holds conferences and evidentiary hearings and issues written Determinations. If either the taxpayer or the Commissioner of Finance of the City of New York (or both) object to the Administrative Law Judge's Determination, they may file an Exception with the Appeals Division of the Tribunal. The Commissioners, sitting en banc, will review the record, hold oral argument and render a Decision that will affirm, reverse, or modify the Administrative Law Judges's Determination or remand the case for further proceedings. Only the taxpayer may appeal a Decision of the Commissioners; such appeal is heard by the Appellate Division, 1st Department.
The Tribunal's regulations presently include provisions for the filing of petitions, hearing practice and procedure before an Administrative Law Judge and appeal procedures regarding Exceptions to the Appeals Division from Determinations issued by the Administrative Law Judges.
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