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
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 3000.8
Current through Register Vol. 46, No. 12, March 20, 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.
(b) Motion to recuse a commissioner of the tribunal.
(1) On
exception, either party may move to recuse a commissioner of the tribunal on
the basis that the commissioner has a personal bias with respect to the case or
that the commissioner is otherwise disqualified to hear and decide the
case.
(2) The motion to recuse must
be accompanied by an affidavit setting forth the facts upon which the assertion
of bias or other disqualification is based.
(3) Except under exceptional circumstances,
the motion must be made with the exception where the movant is the party taking
the exception or with the brief in opposition to the exception where the movant
is not the party taking the exception. The motion to recuse shall be on notice
to the other party and shall comply with the procedural provisions of this Part
that are not inconsistent with the provisions of this subdivision.
(4) The adverse party may respond to the
motion to recuse by serving its response on the tribunal and the moving party
not later than five days from the date the motion to recuse was served on such
adverse party.
(5) In response to
the motion, the tribunal shall either deny the motion or shall decide the
exception without the commissioner who was the subject of the motion. The
tribunal shall not issue a separate decision on the motion.
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