New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XI - Tax Appeals Tribunal › Part 3000 - Tax Appeals Tribunal Rules Of Practice And Procedure › Section 3000.7 - Subpoenas

Current through Register Vol. 46, No. 28, July 10, 2024
(a) General. Upon
				the request of any party, the administrative law judge or presiding officer
				assigned to the case will issue subpoenas to require the attendance of
				witnesses or to require the production of documentary evidence (at a hearing):
				provided, however, that, where it appears to the person requested to issue the
				subpoena that the subpoena sought may be unreasonable, oppressive, excessive in
				scope, or unduly burdensome, he may in his discretion, as a condition precedent
				to the issuance of the subpoena, require the person seeking the subpoena to
				show the general relevance and reasonable scope of the testimony or other
				evidence sought. In the event that the person requested to issue the subpoena
				shall after consideration of all of the circumstances determine that the
				subpoena or any of its terms are unreasonable, oppressive, excessive in scope,
				or unduly burdensome, he or she may refuse to issue the subpoena, or issue it
				only upon such conditions as he or she deems appropriate. However, an attorney
				representing any party in a proceeding may issue a subpoena pursuant to section
				2302 of the CPLR.
(b) Filing the
				request for a subpoena. A request for a subpoena shall be made in writing at
				least 20 days in advance of the hearing. In the event that an administrative
				law judge or presiding officer has not been assigned to the case or the
				administrative law judge or presiding officer is unavailable, the request to
				issue subpoenas may be made to the supervising administrative law judge.
				Subpoenas will be delivered to the person requesting them; however service of
				the subpoena and the fee of the witness subpoenaed will be the responsibility
				of the person requesting the subpoena.
(c) Request to withdraw or modify subpoena.
				Upon service of a subpoena pursuant to this section, any person to whom a
				subpoena is directed may, prior to the time specified therein for compliance,
				but in no event more than 10 days after the date of service of such subpoena,
				request that the subpoena be withdrawn or modified by filing such request with
				the administrative law judge or presiding officer assigned to the case or if no
				administrative law judge or presiding officer has been assigned, then to the
				person who issued the subpoena. Such request shall be upon notice to the other
				party and shall otherwise conform to the procedural requirements of this Part
				for motions.
(d) Appeal to tax
				appeals tribunal. Notwithstanding the provisions of section
				3000.5(f) 
				of this Part, a party may appeal an order of an administrative law judge or
				presiding officer granting or denying the request to withdraw or modify the
				subpoena by filing an exception with the tax appeals tribunal.
(e) Motion to quash. Thereafter, pursuant to
				the provisions of section 2304 of the CPLR, a motion to quash, fix conditions
				or modify may be made in the Supreme Court.