Review Vacancy
AgencyTax Appeals, Division of
Bargaining UnitPS&T - Professional, Scientific, and Technical (PEF)
Salary RangeFrom $127433 to $155130 Annually
Appointment Type Contingent Permanent
Minimum Qualifications Candidates must take and pass a Civil Service examination in order to be considered for this position.
Candidates must be a member in good standing of the New York State Bar and have had five years of full-time post New York State Bar admission experience adjudicating, clerking, or litigating civil cases in a federal, state, trial, or appellate court or for an administrative agency; or managing a state or local tax program (other than for real property or unemployment insurance tax) of a corporation, a certified public accounting firm, or a federal or state agency.
Two of the five years of this experience must have been involved primarily with federal or state taxation, other than for real property or unemployment insurance taxation.
Duties Description The Tax Law Judge conducts formal hearings and issues written determinations to resolve controversies between taxpayers and the New York State (NYS) Department of Taxation and Finance involving all taxes administered by that Department and renders determinations based on the hearing record. Incumbents rule on pre-trial motions and submissions involving issues to be reviewed prior to a determination, as well as arrange pre-hearing conferences and encourage, where appropriate, the parties to confer in an effort to equitably resolve the controversy prior to a ruling.
The Tax Law Judge’s responsibilities include, but are not limited to, the following duties:
Arranges pre-hearing conferences for the parties to discuss the case, narrow issues, attempt a resolution and generally aid in making the hearing process more efficient.
Arranges and conducts hearings, in Albany, New York City, Rochester or virtually, to obtain a complete record of all facts necessary to arrive at a fair and proper determination. At the hearing, the Tax Law Judge:
• Explains the procedures to be followed and the various rights of the parties.
• Guides an unrepresented party through the hearing so that a full and complete factual record is made.
• Administers oaths and affirmations.
• Signs and issues subpoenas.
• Asks questions of the parties or witnesses for the purpose of clarifying the record.
• Directs the production of papers in the hearing room.
• Disposes of procedural requests and motions.
• Maintains order and an atmosphere of fairness and impartiality.
Writes determinations containing all relevant facts, findings and conclusions, setting forth a relevant legal standard and applying such standard to the facts of the case.
• Researches and analyzes NYS Tax Law, the Internal Revenue Code, and tax laws of other states, Treasury and departmental regulations, tax treaties with other nations, and past Tax Tribunal decisions.
• References statutes, regulations, case law, legislative history, and other resources related to the formal hearing and pre-hearing processes when writing determinations.
• Submits determinations to supervisor in a timely manner pursuant to internal procedures and statutory requirements.
Supports Division of Tax Appeals administrative operations.
• Serves as expert in one or more areas to other administrative law judges.
• Responds to rush and high priority matters as they arise.
• Collaborates with other administrative law judges to develop skills for effective performance.
• Manages case inventory to prevent backlog of pending determinations.
• Conducts peer reviews of administrative law judge determinations.
• May function as a presiding officer for small claims tax appeals.
Additional Comments • Overnight travel to hearing locations is required.
• Telecommuting up to 40% is permitted with supervisor’s approval.
• Pursuant to Executive Order 161, no State entity, as defined by the Executive Order, is permitted to ask, or mandate, in any form, that an applicant for employment provide their current compensation, or any prior compensation history, until such time as the applicant is extended a conditional offer of employment with compensation. If such information has been requested from you before such time, please contact the Office of Employee Relations at (518) 474-6988 or via email at info@oer.ny.gov.
• Candidates from diverse backgrounds are encouraged to apply. DTA is an equal opportunity employer and is committed to workplace diversity.
• If you have a disability or special need that requires accommodation, please send a request to resumes@dta.ny.gov.
Some positions may require additional credentials or a background check to verify your identity.
Email Address resumes@dta.ny.gov
Address
Empire State Plaza
Notes on ApplyingEligible candidates should submit their letter of interest and resume by mail or email to:
NYS Division of Tax Appeals
Agency Building 1, Empire State Plaza
Albany, NY 12223
Attn: Director of Administration
Email: resumes@dta.ny.gov