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

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 3000.10

Current through Register Vol. 46, No. 12, March 20, 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.

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