N.Y. Comp. Codes R. & Regs. tit. 20 § 3000.17

Current through Register Vol. 46, No. 45, November 2, 2024

Section 3000.17 - Review by tribunal

(a) Filing of exception.

(1) Within 30 days after the giving of notice of the determination of an administrative law judge, any party may take exception to such determination and seek review thereof by the tribunal by filing an exception with the secretary. The exception should be filed with the secretary either in person at the offices in Albany or by mail addressed to:

Secretary to the Tax Appeals Tribunal

State of New York

Division of Tax Appeals

Agency Building 1

Empire State Plaza

Albany, New York 12223

A copy of the exception shall be served at the same time on the other party. When the Division of Taxation is the other party, service shall be made on the director of the Law Bureau.

(2) The tribunal may extend the 30-day period for filing an exception, provided an application for extension is filed within such period and served on the other party, and if good cause is shown. "Good cause" depends on the circumstances of each case, but would include any cause which appears to an ordinarily prudent person as a reasonable ground for failure to file an exception within the prescribed period.

(b) Form of exception; briefs.

(1) The exception shall contain:

(i) the particular findings of fact and conclusions of law with which the party disagrees;

(ii) the grounds of the exception, with references, wherever possible, to the relevant pages of the transcript of hearing and exhibits; and

(iii) alternative findings of fact and conclusions of law. A form of exception is available from the division of t ax appeals upon written request.

(2) A brief in support of the exception may be submitted at the time the exception is filed or within 30 days thereafter. The party taking exception shall serve a copy of the brief in support of the other party. Within 30 days after service of the brief in support, the other party may submit a brief in opposition and shall serve a copy thereof on the party taking exception.

(c) Transmittal of record. Whenever an exception to an administrative law judge's determination is filed, the supervising administrative law judge shall transmit to the secretary the record of the hearing before the administrative law judge.

(d) Oral argument.

(1) A party taking exception may request, at the time of the filing of the exception, an opportunity for oral argument before the tribunal. Within the time allowed for submitting a brief in opposition, the other party may request, in writing, an opportunity for oral argument. Failure to make such a request in writing within the prescribed time period shall be deemed a waiver of oral argument.

(2) The tribunal may grant, deny or limit any request for oral argument. The secretary will advise the parties of the time and place at which oral argument will be heard. A request for postponement of the argument must be made in writing at least 15 days in advance of the date fixed for argument.

(3) The oral argument will be stenographically reported. A commissioner who is not present at oral argument but who is otherwise authorized to participate in a decision may participate in rendering such decision after reading the transcript of the oral argument.

(e) Decision.

(1) The tribunal shall review the record and shall, to the extent necessary or desirable, exercise all the powers which it could have exercised if it had made the determination.

(2) After such review, the tribunal will issue a decision affirming, reversing or modifying the administrative law judge's determination, or the tribunal may remand the case for additional proceedings before the administrative law judge. The decision will include a statement setting forth the facts which form the basis thereof. The tribunal will issue its decision within six months from the date of the filing of the exception; however, where oral argument is granted or briefs are submitted, the six-month period will begin on the date oral argument is concluded or briefs are submitted, whichever is later.

(3) The tribunal is authorized to rule on the validity of the regulations of the Commissioner of Taxation and Finance where such regulations are at issue.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 3000.17

Amended New York State Register February 7, 2018/Volume XL, Issue 06, eff. 2/7/2018