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. 12, March 20, 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:
(c) Filing of petition. The petition must be filed within the time limitations prescribed by the applicable statutory sections, and there can be no extension of those time limitations. The petition should be filed, along with the two conformed copies, with the supervising administrative law judge either in person at the offices in Albany or by mail addressed to:
Supervising Administrative Law Judge
State of New York
Division of Tax Appeals
Agency Building 1
Empire State Plaza
Albany, New York 12223
Where the supervising administrative law judge determines that the petition is in proper form, he or she will immediately forward it to the office of counsel for preparation of the answer. The time within which the office of counsel must answer the petition shall start to run from the date the supervising administrative law judge acknowledges receipt of a petition in proper form.
(d) Failure to correct.
(e) Reference to conciliation and mediation. Where a conciliation conference has not been conducted, and it appears that the petitioner intended to file a request for a conciliation conference or that a conciliation conference would serve a useful purpose, the Division of Tax Appeals may, at the request of the petitioner and with the consent of the office of counsel, suspend action on the petition and refer the matter to the Bureau of Conciliation and Mediation Services (see Part 4000 of this Title).
(f) DTA number. Upon receipt of a petition by the Division of Tax Appeals, the case will be assigned a DTA number and the parties will be notified thereof. The DTA number shall be placed by the parties on all papers thereafter filed in the case and shall be referred to in all correspondence with the Division of Tax Appeals.