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