Tax and Bankruptcy - Law Department

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Administrative Law And Regulatory Litigation

Affirmative Litigation

Appeals

Commercial And Real Estate Litigation

Contracts And Real Estate

Economic Development

Environmental Law

Ethics And Compliance

Family Court

General Litigation

Labor And Employment Law

Legal Counsel

Municipal Finance

Risk Management

Special Federal Litigation

Tax And Bankruptcy

Tort

Workers' Compensation


Tax And Bankruptcy

The Tax And Bankruptcy Litigation Division represents the City on a wide array of subjects and issues. Daily, the Division's attorneys work on matters such as acquiring property by eminent domain or negotiated acquisition, to keep pace with the City's infrastructure and economic development needs, litigating issues regarding tax matters in court and before administrative tribunals, and protecting the City's interests in bankruptcy courts in New York City and across the nation. Division attorneys handle real estate closings, including the review and clearance of title. Division attorneys also provide counsel to City agencies and officials.
Real property tax assessments on New York City property are at the heart of the work that Division attorneys do in certiorari cases. This past year, attorneys worked on thousands of cases where challenges to the assessed value of property were made. Defending tax assessments is of critical importance to the City's fiscal health, as the real property tax provides a substantial source of revenue for vital City services.

What New Attorneys Do

New attorneys are assigned to a team within one of the Division’s general practice areas: tax certiorari, condemnation, bankruptcy, or business and excise taxation. While subject matter varies by practice area, all new attorneys can expect to conduct legal research and write memoranda of law, motions, and briefs concerning a wide range of City tax, bankruptcy, and real property tax issues. New attorneys appear regularly in State court on real property tax and condemnation proceedings. In addition, new attorneys are expected to participate in and eventually lead settlement negotiations, and handle all stages of State court actions and Article 78 proceedings, as well as federal litigation. New attorneys may also take part in coordinating real estate closings on behalf of the City, and advising client City agencies on points of law. Daily responsibilities come from one’s primary team, although new attorneys are offered the opportunity to undertake a variety of matters from across all practice areas within the Division. Finally, new attorneys report to a senior supervising attorney within their team for guidance and supervision, but retain ultimate responsibility for managing their own caseload and practice with a high degree of autonomy.

What Summer Interns Do

Summer interns in the Tax And Bankruptcy Litigation Division will draft parts of memoranda of law or even an entire brief depending on the issues involved in a particular case. Interns also research issues dealing with bankruptcy, real property tax, real property valuation, condemnation and excise taxes. Because the Tax And Bankruptcy Litigation Division does its own appellate work, interns may also draft points for an appellate brief. Interns also are encouraged to accompany the Division's attorneys to court and administrative conferences and hearings. Interns may also have the opportunity to assist Division attorneys in trial preparation.

View the Law Department's Annual Reports for More Information about the Tax And Bankruptcy Litigation Division

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