reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2600 - Tax Return Preparer Requirements › Subpart 2600-6 - Procedures › Section 2600-6.2 - Notification of cancellation, suspension, refusal to register, or other disciplinary action

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Issuance of
				  notice. A notice of proposed cancellation or suspension of registration, a
				  notice of proposed refusal to register, or a notice of other disciplinary
				  action imposed on a tax return preparer under this Part will be sent
				  electronically to the tax return preparer's online services account. For a tax
				  return preparer who does not have an online services account, the notice may be
				  sent by certified or registered mail to the tax return preparer at his or her
				  last known address reflected on the application for registration as a tax
				  return preparer or, if no application is on file, then to the last known
				  address the department is able to locate for the tax return preparer. The
				  notification will outline the basis for disciplinary action and inform the
				  recipient that such action may be protested through a hearing process and that
				  a petition for such protest must be filed within a specified number of days
				  after the date of the notice, in keeping with article 40 of the Tax Law. Where
				  a timely petition for a hearing to protest a proposed disciplinary action is
				  made, a hearing will be scheduled and conducted in accordance with the Tax
				  Appeals Tribunal's procedures.
(b)
				  Statute of limitations. Unless acts involving falsity or fraud are at issue, a
				  notice of proposed disciplinary action against a tax return preparer must be
				  issued within five years from the date of the act or omission which formed the
				  basis for such disciplinary action. Where acts involving falsity or fraud are
				  at issue, such notices may be issued at any time.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2600 - Tax Return Preparer Requirements › Subpart 2600-6 - Procedures › Section 2600-6.3 - Complaint procedures

Current through Register Vol. 46, No. 28, July 10, 2024
The department may establish and make publicly available by
					 instructions or other guidance procedures for filing complaints regarding tax
					 return preparers.
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 3000.0 - General

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Intent. The
				rules of practice and procedure contained in this Part are intended to provide
				the public with a clear, uniform, rapid, inexpensive and just system of
				resolving controversies with the Division of Taxation of the New York State
				Department of Taxation and Finance. In this Part, the Tax Appeals Tribunal has
				set forth rules of practice and procedure to afford the public both due process
				of law and the legal tools necessary to facilitate the rapid resolution of
				controversies, while at the same time avoiding undue formality and
				complexity.
(b) Scope. This Part
				shall govern all proceedings before the Division of Tax Appeals in which a
				hearing is permitted or required by the Tax Law.
(c) Construction. This Part shall be
				liberally construed to secure the just, speedy and inexpensive determination of
				every controversy, and shall not be construed to limit or repeal rights
				afforded or requirements imposed by statute or otherwise.
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 3000.1 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
Unless the context of this Part requires otherwise, the
				  definitions contained in this section apply.
(a) Tribunal. The term tribunal means the New
				York State Tax Appeals Tribunal. The tribunal, which consists of three
				commissioners, shall be responsible for operating and administering the
				Division of Tax Appeals and issuing decisions after review of determinations by
				administrative law judges.
(b)
				Department. The term department means the Department of Taxation and
				Finance.
(c) Division of Taxation.
				The term Division of Taxation means the Division of Taxation of the
				department.
(d) Division of Tax
				Appeals. The term Division of Tax Appeals means the separate and independent
				division in the department which is responsible for processing and reviewing
				petitions, providing the hearing for which the petition was filed, rendering
				determinations and decisions, and all other matters relating to the
				administration of the administrative hearing process. This division is not
				involved in the administration or collection of taxes, or in any other activity
				of the department which would be conducted prior to the filing of a petition.
				This division consists of the tribunal, the administrative law judge unit and
				the small claims unit.
(1) The administrative
				law judge unit is responsible for the scheduling and conducting of all hearings
				on petitions submitted to it, the reviewing of all motions made pursuant to
				this Part when designated to do so by the tribunal, and the issuing of
				determinations after hearings and on motions.
(2) The small claims unit is responsible for
				the scheduling and conducting of hearings on petitions submitted to it,
				provided the criteria for small claims contained in section
				3000.13(b) 
				of this Part are met, and for issuing final determinations after small claims
				hearings.
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 3000.2 - Representation

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Representation
				of petitioner in proceedings before the tribunal and administrative law judges.
(1) Personal appearance. Appearances in
				proceedings conducted before the tribunal or administrative law judges may be
				by the petitioner or the petitioner's spouse. A partnership may act through one
				of its general partners without filing any power of attorney provided that the
				partner is authorized to act for the partnership and certifies that he or she
				has such authority. Where a corporation files a petition, it may act through
				one of its officers or employees. Where the corporation acts through an
				employee, a power of attorney executed by an officer of the corporation must be
				filed pursuant to subdivision (c) of this section.
(2) Representation by others. Any of the
				following may act as the representative of a taxpayer at all stages of
				proceedings before the tribunal and administrative law judges, if authorized by
				a proper power of attorney:
(i) an
				attorney-at-law licensed to practice in New York State;
(ii) a certified public accountant duly
				qualified to practice in New York State;
(iii) an enrolled agent enrolled to practice
				before the internal revenue service; and
(iv) a public accountant enrolled with the
				New York State Education Department under article 149 of the Education
				Law.
(3) Minors and
				individuals under disability. If the taxpayer is under 18 years of age, the
				adult spouse, parent or guardian of the minor or the person who prepared the
				taxpayer's return may file a petition and appear on the taxpayer's behalf
				without filing any power of attorney. If the taxpayer is mentally or physically
				incapable of filing a petition or appearing on his or hew own behalf, anyone
				having a proper interest in doing so may file a petition or appear on behalf of
				said individual without filing any power of attorney.
(4) Representation by permission of tribunal.
				An attorney, certified public accountant or licensed public accountant
				authorized to practice or licensed in any other jurisdiction of the United
				States may appear and represent a petitioner for a particular matter after
				receiving special permission from the tribunal. A request for such permission
				shall be made in writing 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
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 3000.3 - Commencement of proceedings

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				General. All proceedings in the division of tax appeals must be commenced by
				the filing of a petition. A form of petition and the rules of practice are
				available from the division of tax appeals and the division of taxation upon
				written request. The petition and two conformed copies shall be typewritten, if
				possible, and shall include all of the information required in subdivision (b)
				of this section.
(b) Form of
				petition. The petition shall contain:
(1) the
				name, address and telephone number of the petitioner;
(2) the name, address and telephone number of
				the petitioner's representative, if any;
(3) the division, bureau or unit of the
				department which sent the statutory notice, the date of the notice, the tax
				article involved, and the nature of the tax;
(4) if applicable the taxable years or
				periods involved and the amount of tax in controversy;
(5) separately numbered paragraphs stating,
				in clear and concise terms, each and every error which the petitioner alleges
				has been made by the division, bureau or unit (e.g., in issuing a notice of
				deficiency or in denying a refund application), together with a statement of
				the facts upon which the petitioner relies to establish each said
				error;
(6) the relief sought by the
				petitioner;
(7) the signature of
				the petitioner or the petitioner's representative beneath a statement that the
				petition is made with knowledge that a willfully false representation is a
				misdemeanor punishable under section 210.45  of the Penal Law;
(8) for the sole purpose of establishing the
				timeliness of the petition, a legible copy of the order of the conciliation
				conferee if issued; if no such order was previously issued, a legible copy of
				any other statutory notice being protested;
(9) the original or a legible copy of the
				power of attorney; and
(10) an
				identifying number or numbers as prescribed by the Commissioner of Taxation and
				Finance in the form of social security numbers, employer identification numbers
				or other numeric designations suitable for proper identification of the
				petitioner, which numbers shall be used by the Division of Tax Appeals for
				administration purposes only. The provisions of section
				152.1(c) 
				of this Title, where not in conflict with this Part, are applicable to this
				paragraph.
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 3000.4 - Pleadings; amended pleadings

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Purpose. The purpose of the pleadings is
				to give the parties and the Division of Tax Appeals fair notice of the matters
				in controversy and the basis for the parties' respective positions. All
				pleadings shall be liberally construed so as to do substantial
				justice.
(b) Answer.
(1) The office of counsel shall serve an
				answer on the petitioner or the petitioner's representative, if any, within 75
				days from the date the supervising administrative law judge acknowledged
				receipt of a petition in proper form. Upon written request, the supervising
				administrative law judge may extend the time to serve an answer to no more than
				90 days. A copy of the answer with proof of service on the petitioner or
				petitioner's representative, if any, shall be filed with the supervising
				administrative law judge within the same period prescribed for serving the
				answer.
(2) The answer as drawn
				shall contain numbered paragraphs corresponding to the petition, and shall
				fully and completely advise the petitioner and the Division of Tax Appeals of
				the defense. It shall contain:
(i) a specific
				admission or denial of each statement contained in the petition; however, if
				the Division of Taxation is without knowledge or information sufficient to form
				a belief as to the truth of a statement, then the answer shall so state, and
				such statements shall have the effect of a denial;
(ii) a statement of any additional facts to
				be proven by the Division of Taxation either as a defense, or for affirmative
				relief, or to sustain any issue raised in the petition upon which the Division
				of Taxation has the burden of proof; and
(iii) the relief sought by the Division of
				Taxation.
(3) Material
				allegations of fact set forth in the petition which are not expressly admitted
				or denied in the answer shall be deemed to be admitted.
(4) Where the Division of Taxation fails to
				answer within the prescribed time all material allegations of fact set forth in
				the petition shall be deemed to be admitted.
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 3000.6 - Bill of particulars; admissions; depositions; disclosure prior to a licensing hearing

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Bills
				of particulars.
(1) After all pleadings have
				been served, a party may wish the adverse party to supply further details of
				the allegations in a pleading to prevent surprise at the hearing and to limit
				the scope of the proof. For this purpose, a party may serve written notice on
				the adverse party demanding a bill of particulars within 30 days from the date
				on which the last pleading was served.
(2) The written demand for a bill of
				particulars must state the items concerning which such particulars are desired.
				If the party upon whom such demand is served is unwilling to give such
				particulars, he or she may, in writing to the supervising administrative law
				judge, make a motion to the tribunal to vacate or modify such demand within 20
				days after receipt thereof. The motion to vacate or modify should be supported
				by papers which specify clearly the objections and the grounds for objection.
				If no such motion is made, the bill of particulars demanded shall be served
				within 30 days after the demand, unless the administrative law judge designated
				by the tribunal shall direct otherwise.
(3) In the event a party fails to furnish a
				bill of particulars, the administrative law judge designated by the tribunal
				may, upon motion, issue an order precluding the party from giving evidence at
				the hearing of items of which particulars have not been delivered. A motion for
				such relief shall be made within 30 days of the expiration of the date
				specified for compliance with the request.
(4) Where a bill of particulars is regarded
				as defective by the party upon whom it is served, the administrative law judge
				designated by the tribunal may, upon notice, make an order of preclusion or
				direct the service of a further bill. In the absence of special circumstances,
				a motion for such relief shall be made within 30 days after the receipt of the
				bill claimed to be insufficient.
(5) A preclusion order may provide that it
				will be effective unless a proper bill is served within a specified
				time.
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 3000.8 - Recusal

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Motion to
				recuse an administrative law judge or presiding officer.
(1) Either party may move before the
				supervising administrative law judge to recuse the administrative law judge or
				presiding officer assigned to its case on the basis that the administrative law
				judge or presiding officer has a personal bias with respect to the case or that
				the administrative law judge or presiding officer is otherwise disqualified to
				hear and decide the case.
(2) The
				motion to recuse the administrative law judge or presiding officer must be
				accompanied by an affidavit setting forth the facts upon which the assertion of
				bias or other disqualification is based. The motion shall be on notice to the
				other party and to the extent possible shall comply with the procedural
				provisions of this Part that are not inconsistent with this subdivision. The
				supervising administrative law judge may entertain an oral motion made under
				this section if necessary.
(3) The
				adverse party may respond to the motion to recuse by serving its response on
				the supervising administrative law judge and the moving party.
(4) In response to the motion to recuse, the
				supervising administrative law judge shall assign a different administrative
				law judge or presiding officer to the case or deny the motion by order. A party
				may not file an exception to such an order until the administrative law judge
				or presiding officer shall render a determination on the remaining matters and
				issues.
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 3000.9 - Accelerated determination

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Motion to dismiss.
(1) Grounds. A party may
				move to dismiss a petition on the grounds that:
(i) a defense is founded on documentary
				evidence;
(ii) the division of tax
				appeals lacks jurisdiction of the subject matter of the petition;
(iii) the petitioner lacks legal capacity to
				petition;
(iv) there is an action
				pending between the same parties on the same controversy in a court of any
				state or the United States; the administrative law judge need not dismiss on
				this ground but may make such order as justice requires;
(v) the petition may not be maintained
				because of discharge in bankruptcy, infancy or other disability of the moving
				party, payment, release, or statute of limitations;
(vi) the pleading fails to state a cause for
				relief;
(vii) the division of tax
				appeals lacks jurisdiction over the taxpayer; or
(viii) the division of tax appeals should not
				proceed in the absence of a person who should be a party.
Only one such motion shall be made.
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 3000.10 - Ex parte communications

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Administrative law judges and presiding officers. All litigants and
				representatives shall have access to administrative law judges and presiding
				officers on an equal basis. No party shall communicate in writing with an
				administrative law judge or presiding officer assigned to a case in connection
				with any aspect of that case unless a copy of such communication is promptly
				delivered to the opposing representative or, if there is none, to the opposing
				party. No party shall, either directly or through a representative, communicate
				orally with the administrative law judge or presiding officer assigned to a
				case in connection with any aspect of that case without providing prior notice
				to the opposing representative or, if there is none, to the opposing party. Any
				party may seek clarification of procedural matters, either verbally or in
				writing, by directing questions to the office of the supervising administrative
				law judge.
(b) Tax appeals
				tribunal. All litigants and representatives shall have access to the tax
				appeals tribunal on an equal basis. However, no party shall communicate
				directly either in writing or orally with a member of the tribunal in
				connection with any aspect of a case before the tribunal. Access to the
				tribunal shall be through the office of the secretary to the tax appeals
				tribunal. No party shall communicate in writing with the office of the
				secretary to the tax appeals tribunal in connection with any aspect of a case
				unless a copy of such communication is promptly delivered to the opposing
				representative or, if there is none, to the opposing party. No party shall,
				either directly or through a representative, communicate orally with the office
				of the secretary to the tax appeals tribunal in connection with any aspect of a
				case without providing prior notice to the opposing representative or, if there
				is none, to the opposing party. However, any party may seek clarification of
				procedural matters by directing questions to the office of the secretary to the
				tax appeals tribunal.
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 3000.11 - Stipulations for hearing

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				General.
(1)
(i) With the exception of those instances
				where the petitioner does not desire to stipulate any facts, the parties are
				required to stipulate, to the fullest extent to which complete or qualified
				agreement can or fairly should be reached, all facts not privileged which are
				relevant to the pending controversy. Included in matters required to be
				stipulated are all facts, all documents and papers or contents or aspects
				thereof, and all evidence which fairly should not be in dispute. Where the
				truth or authenticity of facts or evidence claimed to be relevant by one party
				is not disputed, an objection on the ground of materiality or relevance may be
				noted by any other party but is not to be regarded as just cause for refusal to
				stipulate. The requirement of stipulation applies under this Part without
				regard to where the burden of proof may lie with respect to the controversies
				involved. Documents or papers or other exhibits annexed to or filed with the
				stipulation shall be considered to be part of the stipulation.
(ii) After the petitioner initiates
				conferences with the office of counsel to facilitate agreement on the facts,
				the petitioner shall draw a proposed stipulation of facts and submit it to the
				office of counsel. Failure to complete a stipulation is not a basis for
				adjournment of the hearing, and the parties shall endeavor to conclude the
				drafting of the stipulation in advance of the scheduled hearing. The office of
				counsel shall review the proposed stipulation drawn by the petitioner and shall
				indicate its agreement or disagreement with every proposed fact to be
				stipulated. Where the office of counsel disagrees, its position as to the fact
				in question should be stated.
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 3000.12 - Submission without hearing

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				General. The parties may consent in writing to have the controversy determined
				on submission, without need for appearance at a hearing.
(b) Procedure. After receipt of the written
				consent of both parties, the administrative law judge or presiding officer
				assigned to the case shall establish a schedule for submission of all
				documentary evidence relevant to the issues, including any stipulation entered
				into by the parties.
(1) The office of
				counsel shall submit to the administrative law judge or presiding officer and
				to the opposing party all documentary evidence relevant to the issues,
				including any stipulation entered into by the parties, in accordance with the
				schedule established.
(2) In
				accordance with the schedule established, the petitioner may submit additional
				documents in support of the petition. The petitioner shall provide the office
				of counsel with copies of any such documentary evidence submitted.
(3) The parties may submit briefs within the
				period of time prescribed by the administrative law judge or presiding officer
				as provided in section
				3000.15(c)(3) 
				of this Part. The parties may also submit proposed findings of fact and
				conclusions of law within such time period as the administrative law judge or
				presiding officer may prescribe.
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 3000.13 - Small claims hearings

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				General. A petitioner who wishes to have the proceedings in his or her case
				conducted in the small claims unit may so elect at the time of the filing of
				the petition, if the amount in controversy meets the criteria contained in
				subdivision (b) of this section. The small claims hearing will be an adversary
				proceeding conducted by an impartial presiding officer. The presiding officer
				will know nothing of the controversy prior to the hearing and shall conduct the
				hearing (see subdivision [f] of this section) in a fair manner so as to permit
				the parties to offer all relevant evidence to establish their positions. Where
				certain points or issues are unclear, the presiding officer may ask questions
				of the parties or of witnesses for the purpose of clarifying the
				record.
(b) Criteria for small
				claims. Controversies which may be heard by the small claims unit are
				restricted in amount to $20,000 (not including penalty and interest) for any
				12-month period in question. However, with respect to cases arising out of
				sales and compensating use taxes pursuant to articles 28 and 29 of the Tax Law,
				the amount in controversy may not exceed $40,000 (not including penalty and
				interest) for each 12-month period.
(c) Pleadings; applicable sections; notice.
(1) The only pleadings to be served by the
				parties are a petition by the petitioner (see section
				3000.3 
				of this Part) and an answer by the office of counsel (see section
				3000.4[b] 
				of this Part).
(2) The parties may
				file briefs, additional documents or other material in support of their
				pleadings.
(3) The provisions of
				section
				3000.4(d) 
				of this Part, regarding amended pleadings, are applicable to this section. The
				provisions of sections
				3000.5,
				3000.6
				and
				3000.9 
				of this Part are not applicable to this section.
(4) After the petition and answer have been
				served, or the time for serving an answer has expired, the controversy shall be
				at issue and the small claims unit shall schedule the controversy for a small
				claims hearing. The parties shall be given at least 30 days' notice of the
				first hearing date, and at least 10 days' notice of any adjourned or continued
				hearing date. A request by any party for a preference in scheduling will be
				honored to the extent possible.
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 3000.14 - Hearing memorandum

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				General. Each party shall prepare a hearing memorandum on a form prescribed by
				the supervising administrative law judge and shall submit copies of the same
				with all attachments to the supervising administrative law judge and to the
				opposing party not less than 10 days before the hearing date specified in the
				hearing notice.
(b) Contents. The
				hearing memorandum shall contain the following information:
(1) a list of all witnesses to be called to
				testify and a very brief summary of the anticipated testimony of such
				witnesses;
(2) a list of all
				exhibits to be introduced at hearing;
(3) a brief statement of the issues being
				contested;
(4) a statement of the
				legal authorities relied on; and
(5) if the parties have reached stipulation
				on any facts, a copy of the stipulation.
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 3000.15 - Hearings before administrative law judges

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Notice. After issue is joined (see
				section
				3000.4[c] 
				of this Part), the administrative law judge unit shall schedule the controversy
				for a hearing. The parties shall be given at least 30 days' notice of the first
				hearing date, and at least 10 days' notice of any adjourned or continued
				hearing date. A request by any party for a preference in scheduling will be
				honored to the extent possible.
(b)
				Adjournment; default.
(1) At the written
				request of either party, made on notice to the other party and received 15 days
				in advance of the scheduled hearing date, an adjournment may be granted where
				good cause is shown. In the event of an emergency, an adjournment may be
				granted on less notice. Upon continued and unwarranted delay of the proceedings
				by either party, the administrative law judge shall render a default
				determination against the dilatory party.
(2) In the event a party or the party's
				representative does not appear at a scheduled hearing and an adjournment has
				not been granted, the administrative law judge shall, on his or her own motion
				or on the motion of the other party, render a default determination against the
				party failing to appear.
(3) Upon
				written application to the supervising administrative law judge, a default
				determination may be vacated where the party shows an excuse for the default
				and a meritorious case.
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 3000.16 - Motions to reopen record or for reargument

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Determinations. An administrative law
				judge may, upon motion of a party, issue an order vacating a determination
				rendered by such administrative law judge upon the grounds of:
(1) newly discovered evidence which, if
				introduced into the record, would probably have produced a different result and
				which could not have been discovered with the exercise of reasonable diligence
				in time to be offered into the record of the proceeding, or
(2) fraud, misrepresentation, or other
				misconduct of an opposing party.
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 3000.17 - Review by tribunal

Current through Register Vol. 46, No. 28, July 10, 2024
(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.
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 3000.18 - Expedited hearings

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Hearing preference. Whenever a petition is filed protesting a statutory notice
				which advises a person of the denial of such person's application for a
				license, permit, registration or certificate of authority, or which advises a
				person of an increase in the amount of a bond or other security required to be
				filed, an expedited hearing shall be granted. A form of petition, together with
				the Rules of Practice and Procedure, will be enclosed with such notice. Section
				3000.4 
				of this Part, which provides for pleadings and amended pleadings, shall not
				apply when a preference for an expedited hearing is exercised; however, a
				petition for an expedited hearing shall be acknowledged and reviewed for
				timeliness and acceptability as to content. With the exception of the time
				limitations described in subdivision (b) of this section for the rendering of
				expedited determinations and decisions, all other provisions of this Part shall
				apply. Within 10 business days of the receipt of the petition for an expedited
				hearing (determined with regard to any postponement of any scheduled hearing or
				other delay made at the request of the petitioner), a hearing will be scheduled
				at an office of the Division of Tax Appeals in Albany or New York City, or at a
				convenient office of the Division of Taxation as determined by the supervising
				administrative law judge.
(b)
				Determinations and decisions. The administrative law judge or presiding officer
				shall render a determination within 30 days from the date of the petition for
				the expedited hearing. Where exception is taken to an administrative law
				judge's determination, the tribunal shall issue its decision within three
				months from the date of the petition for the expedited hearing. Any request by
				the petitioner which delays the expedited hearing process shall extend the time
				limitations imposed on the tribunal or the administrative law judge or
				presiding officer to issue a decision or determination.
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 3000.19 - Record of hearing

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Within a reasonable period of time after a determination of an administrative
				law judge, or where exception is taken to an administrative law judge's
				determination within a reasonable period of time after a decision of the
				tribunal but prior to the commencement of judicial review of such decision, a
				petitioner may request that the Division of Tax Appeals provide a copy of the
				record. The record shall consist of:
(1) all
				notices, pleadings, motions and intermediate rulings;
(2) a transcript of the hearing, if
				any;
(3) copies of all exhibits or,
				where the parties consented to have the controversy determined on submission
				without hearing, the documents submitted to the administrative law judge
				pursuant to section
				3000.8(b) 
				of this Part;
(4) a transcript of
				oral argument before the tribunal, if any;
(5) the determination of the administrative
				law judge and exceptions thereto, if any; and
(6) the decision of the tribunal where
				exception was taken to the determination of the administrative law
				judge.
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 3000.20 - Judicial review

Current through Register Vol. 46, No. 28, July 10, 2024
A decision of the tribunal which is not subject to any
				  further administrative review shall irrevocably decide all the issues which
				  were raised in the proceeding, unless within four months after the issuance of
				  such decision by the tribunal and the giving of notice of such decision to the
				  parties, the petitioner applies for judicial review in the manner provided by
				  article 78 of the Civil Practice Law and Rules. Appeals from tribunal decisions
				  shall go directly to the Appellate Division of the Supreme Court, Third
				  Department, but in all respects the provisions and standards of article 78
				  shall apply. The tribunal may, in its discretion, certify to such Appellate
				  Division of the Supreme Court questions of law involved in its
				  decision.
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 3000.21 - Frivolous petitions

Current through Register Vol. 46, No. 28, July 10, 2024
If a petitioner commences or maintains a proceeding primarily
				  for delay, or if the petitioner's position in a proceeding is frivolous, the
				  tribunal may, on its own motion or on the motion of the office of counsel,
				  impose a penalty against such petitioner of not more than $500. This penalty
				  shall be in addition to any other penalty provided by law, and shall be
				  collected and distributed in the same manner as the tax to which the penalty
				  relates. The following are examples of frivolous positions:
(a) that wages are not taxable as
				income;
(b) that petitioner is not
				liable for income tax because petitioner has not exercised any privileges of
				government;
(c) that the income tax
				system is based on voluntary compliance and petitioner therefore need not file
				a return;
(d) that Federal Reserve
				Notes are not "legal tender" or "dollars," and petitioner therefore cannot
				measure his or her income; and
(e)
				that only states can be billed and taxed directly.
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 3000.23 - Miscellaneous provisions

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Service of decisions, determinations and orders of the tribunal, administrative
				law judges and presiding officers shall be made by mail. Registered and
				certified mail will be used and service shall be complete upon the deposit of
				the appropriate document, enclosed in a post-paid properly addressed wrapper,
				in a post office or official depository under the exclusive care and custody of
				the United States postal service. Such service shall constitute the giving of
				notice pursuant to section 2006 (7)  of the Tax Law and
				service pursuant to section 2016 
				of the Tax Law.
(b) Extension of
				time. The tribunal, administrative law judges or presiding officers may, on its
				or their own motion, or on the motion of any party, order a continuance,
				extension of time or adjournment for good cause, provided no statutory
				prohibition exists. Notice of any such order shall be given to all parties.
				Where the dates for filing briefs are fixed, an extension of time for filing a
				brief shall correspondingly extend the time for filing any other brief due at
				the same time and for filing succeeding briefs, unless the tribunal,
				administrative law judge or presiding officer shall order otherwise.
(c) Resolution of controversies. The
				provisions of Part 4000 of this Title are not to be construed as the sole
				opportunity for resolution of a controversy other than by decision of the
				tribunal or determination of an administrative law judge or presiding officer.
				The petitioner and the petitioner's representative, if any, and the Law Bureau
				are encouraged to confer at all times prior to the decision or determination in
				an effort to resolve the controversy.
(d) Availability of decisions and
				determinations. All decisions of the tribunal and determinations of
				administrative law judges shall be available for public inspection pursuant to
				the provisions of Part 800 of this Title. A request for a copy of a decision or
				determination shall be made to:
Records Access Officer
Department of Taxation and Finance
Room 211, Building 9
W. A. Harriman Campus
Albany, NY 12227
A copy will be furnished at a cost of 25 cents a page.
(e) Availability of rules. This
				Part shall be generally available to the public, and copies shall be obtainable
				at all offices of the Division of Tax Appeals and all district offices of the
				department.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XII - Bureau Of Conciliation And Mediation Services › Part 4000 - Procedural Rules › Section 4000.2 - Representation of requester

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Personal appearance. An individual who requests a conciliation conference may
				appear and represent himself or herself or may be represented by his or her
				spouse, parent or child. A partnership may act through one of its general
				partners without filing any power of attorney. Where a corporation requests a
				conciliation conference, it may act through one of its officers or employees.
				Where the corporation acts through an employee who is not an officer, a power
				of attorney executed by an officer of the corporation must be filed pursuant to
				Part 2390 of this Title.
(b)
				Representation by others. Any of the following may act as the representative of
				a requester, if authorized by a proper power of attorney signed by the
				requester and filed with the Bureau of Conciliation and Mediation Services
				before or concurrently with such representation:
(1) an attorney-at-law licensed to practice
				in New York State;
(2) a certified
				public accountant duly qualified to practice in New York State;
(3) a public accountant enrolled with the New
				York State Education Department under article 149 of the Education Law;
				and
(4) an enrolled agent enrolled
				to practice before the Internal Revenue Service.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XII - Bureau Of Conciliation And Mediation Services › Part 4000 - Procedural Rules › Section 4000.3 - Request for conciliation conference

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Filing of request.
(1) Any person who has received a statutory
				notice may request a conciliation conference using the form prescribed by the
				department or by filing a written request with the Bureau of Conciliation and
				Mediation Services, either in person at the offices in Albany or by mail
				addressed to:
Bureau of Conciliation and Mediation Services
Department of Taxation and Finance
Building 9
W. A. Harriman Campus
Albany, NY 12227
(2) A request for a conciliation conference
				regarding the denial of an application for a license, permit or registration,
				or the cancellation, suspension or revocation of a license, permit or
				registration, shall be addressed to the director of the Bureau of Conciliation
				and Mediation Services.
(3)
				Requests should be typewritten, if possible, and should include the information
				set forth in paragraph (b)(1) of this section. Because the conciliation
				conference provides an informal and inexpensive way to resolve controversies
				without the need for a hearing, it is strongly recommended that a request for a
				conciliation conference be filed prior to the filing of a petition with the
				Division of Tax Appeals.
(4) In
				addition to the methods prescribed in paragraph (1) of this subdivision, a
				person who has received a statutory notice may request a conciliation
				conference with the Bureau of Conciliation and Mediation Services in any other
				manner as prescribed by the department.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XII - Bureau Of Conciliation And Mediation Services › Part 4000 - Procedural Rules › Section 4000.4 - Compromise

Current through Register Vol. 46, No. 28, July 10, 2024
If, during a conciliation conference proceeding, a requester
				  wants to compromise his tax liability pursuant to the provisions of Part 5000
				  of this Title, the requester shall submit his or her offer in compromise to the
				  conciliation conferee. The conciliation conferee will forward the request for
				  an offer in compromise to the appropriate office in the department. Thereafter,
				  the provisions of Part 5000 of this Title shall apply to the
				  offer.