TAF-51-11-00020-P Location of the Division of Tax Appeals and the Tax Appeals Tribunal

12/21/11 N.Y. St. Reg. TAF-51-11-00020-P

NEW YORK STATE REGISTER

VOLUME XXXIII, ISSUE 51

December 21, 2011

RULE MAKING ACTIVITIES

DEPARTMENT OF TAXATION AND FINANCE

PROPOSED RULE MAKING

NO HEARING(S) SCHEDULED

 

I.D No. TAF-51-11-00020-P

Location of the Division of Tax Appeals and the Tax Appeals Tribunal

PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following proposed rule:

Proposed Action:

This is a consensus rule making to amend sections 3000.2(a)(4), 3000.3(c), 3000.13(f)(3), 3000.15(d)(7), 3000.17(a)(1), 3000.18(a), 3000.22(a)(1), (2)(i), (b)(1)(ii) and (e)(1) of Title 20 NYCRR.

Statutory authority:

Tax Law, section 2006(14)

Subject:

Location of the Division of Tax Appeals and the Tax Appeals Tribunal.

Purpose:

To reflect new address of the Division of Tax Appeals and the Tax Appeals Tribunal.

Text of proposed rule:

Paragraph (4) of subdivision (a) of Section 3000.2 of Title 20 of the NYCRR is amended to read as follows:

(4) Representation by permission of tribunal. An attorney, certified public accountant or licensed public accountant authorized to practice or licensed in any other jurisdiction of the United States may appear and represent a petitioner for a particular matter after receiving special permission from the tribunal. A request for such permission shall be made in writing addressed to:

Secretary to the Tax Appeals Tribunal State of New York Division of Tax Appeals [Riverfront Professional Tower 500 Federal Street Troy, NY 12180-2893] Agency Building 1 Empire State Plaza Albany, New York 12223

Subdivision (c) of section 3000.3 of Title 20 of the NYCRR is amended to read as follows:

(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 [Troy] Albany or by mail addressed to:

Supervising Administrative Law Judge State of New York Division of Tax Appeals [Riverfront Professional Tower 500 Federal Street Troy, NY 12180-2893] 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.

Paragraph (3) of subdivision (f) of Section 3000.13 of Title 20 of the NYCRR is amended to read as follows:

(3) The small claims hearing will be stenographically reported or otherwise recorded, but a transcript thereof need not be made unless the presiding officer otherwise directs. Where a transcript is made, it shall be available for examination at the offices of the division of tax appeals in [Troy] Albany, or may be purchased pursuant to section 3000.19 of this Part.

Paragraph (7) of subdivision (d) of Section 3000.15 of Title 20 of the NYCRR is amended to read as follows:

(7) The hearing will be stenographically reported. A transcript thereof will be made available for examination at the offices of the division of tax appeals in [Troy] Albany, or may be purchased pursuant to section 3000.19 of this Part. If either party deems the transcript to be inaccurate in any material respect, the party shall promptly notify the administrative law judge, setting forth specifically the alleged inaccuracies. The administrative law judge shall specify the corrections to be made in the transcript, and such corrections shall be made a part of the record.

Paragraph (1) of subdivision (a) of section 3000.17 of Title 20 of the NYCRR is amended to read as follows:

(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 [Troy] Albany or by mail addressed to:

Secretary to the Tax Appeals Tribunal State of New York Division of Tax Appeals [Riverfront Professional Tower 500 Federal Street Troy, NY 12180-2893] 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.

Subdivision (a) of section 3000.18 of Title 20 of the NYCRR is amended to read as follows:

(a) Hearing preference. Whenever a petition is filed protesting a statutory notice which advises a person of the denial of such person's application for a license, permit, registration or certificate of authority, or which advises a person of an increase in the amount of a bond or other security required to be filed, an expedited hearing shall be granted. A form of petition, together with the Rules of Practice and Procedure, will be enclosed with such notice. Section 3000.4 of this Part, which provides for pleadings and amended pleadings, shall not apply when a preference for an expedited hearing is exercised; however, a petition for an expedited hearing shall be acknowledged and reviewed for timeliness and acceptability as to content. With the exception of the time limitations described in subdivision (b) of this section for the rendering of expedited determinations and decisions, all other provisions of this Part shall apply. Within 10 business days of the receipt of the petition for an expedited hearing (determined with regard to any postponement of any scheduled hearing or other delay made at the request of the petitioner), a hearing will be scheduled at an office of the Division of Tax Appeals in [Troy] Albany or New York City, or at a convenient office of the Division of Taxation as determined by the supervising administrative law judge.

Paragraph (1) of subdivision (a) of section 3000.22 of Title 20 NYCRR is amended to read as follows:

(1) Date of filing. If any document required to be filed under this Part within a prescribed period or on or before a prescribed date under authority of any provision of article 40 of the Tax Law is, after such period or date, delivered by United States mail to the New York State Division of Tax Appeals or Tax Appeals Tribunal, [Riverfront Professional Tower, 500 Federal Street, Troy, NY 12180] Agency Building 1, Empire State Plaza, Albany, New York 12223, the date of the United States postmark stamped on the envelope or other appropriate wrapper in which such document is contained will be deemed to be the date of filing. Where delivery is made by courier, delivery, messenger or similar services, the date of delivery will be deemed to be the date of filing.

Subparagraph (i) of paragraph (2) of subdivision (a) of section 3000.22 of Title 20 NYCRR is amended to read as follows:

(i) The document must be contained in an envelope or other appropriate wrapper and properly addressed to: State of New York Division of Tax Appeals or Tax Appeals Tribunal, [Riverfront Professional Tower, 500 Federal Street, Troy, NY 12180] Agency Building 1, Empire State Plaza, Albany, New York 12223.

Subparagraph (ii) of paragraph (1) of subdivision (b) of section 3000.22 of Title 20 NYCRR is amended to read as follows:

(ii) the document must be received by the State of New York Division of Tax Appeals or the Tax Appeals Tribunal, [Riverfront Professional Tower, 500 Federal Street, Troy, NY 12180] Agency Building 1, Empire State Plaza, Albany, New York 12223, not later than the time when an envelope or other appropriate wrapper which is properly addressed and mailed and sent by the same class of mail would ordinarily be received if it were postmarked at the same point of origin by the United States Postal Service within the prescribed period or on or before the prescribed date for filing (including any extension of time granted for filing the document).

Paragraph (1) of subdivision (e) of section 3000.22 of Title 20 NYCRR is amended to read as follows:

(1) Filing. Filing of all pleadings, motions, exceptions and other papers with the Division of Tax Appeals or the tribunal pursuant to this Part shall be made by either delivery during business hours to its [Troy] Albany offices or by mail properly addressed to New York State Division of Tax Appeals or Tax Appeals Tribunal, [Riverfront Professional Tower, 500 Federal Street, Troy, NY 12180] Agency Building 1, Empire State Plaza, Albany, New York 12223.

Text of proposed rule and any required statements and analyses may be obtained from:

Nicholas A. Behuniak, Division of Tax Appeals/Tax Appeals Tribunal, 400 Federal Street, Troy, New York 12180-2893, [phone], email: [e-mail]

Data, views or arguments may be submitted to:

Same as above.

Public comment will be received until:

45 days after publication of this notice.

Consensus Rule Making Determination

This proposed rule would update various sections of 20 NYCRR Part 3000 to set forth the new address for the New York State Division of Tax Appeals and the Tax Appeals Tribunal. The current regulations reflect that the Division of Tax Appeals and the Tax Appeals Tribunal have been located in the Riverfront Professional Tower at 500 Federal Street, Troy, New York. In 2012, the Division of Tax Appeals and the Tax Appeals Tribunal will be relocating to Agency Building 1, Empire State Plaza, Albany, New York 12223. This proposed rule would update the State regulations to reflect the new address.

Consistent with the State Administrative Procedure Act §§ 102 (11) and 202 (1)(b), the Division of Tax Appeals has determined that no person is likely to object to the adoption of the rule as written. This rule is non-controversial. It merely would make technical changes to set forth the new address of the Division of Tax Appeals and the Tax Appeals Tribunal.

Job Impact Statement

A Job Impact Statement is not required for the proposed amendments. It is apparent from the nature and the purpose of the proposed amendments that they would not have a substantial adverse impact on jobs and employment opportunities in either the public or the private sectors. The New York State Division of Tax Appeals has determined that the changes would have no impact on jobs and employment opportunities in New York State.