NYS Division of Tax Appeals

What NYS Division of Tax Appeals does

The New York State Division of Tax Appeals (also known as the Tax Appeals Tribunal) is a state government administrative tribunal created by the New York State legislature in 1986 and operational since September 1, 1987. Headquartered at Agency Building 1, Empire State Plaza in Albany, it was established as an independent and impartial adjudicatory body, structurally separating tax dispute resolution from the administration of taxes by the New York State Department of Taxation and Finance — a reform designed to address perceived bias in the prior State Tax Commission system, where the Commission both promulgated regulations and adjudicated disputes under them. The Tribunal is governed by three commissioners appointed by the Governor and confirmed by the State Senate to nine-year terms, with at least two required to be attorneys admitted in New York for ten or more years and knowledgeable in taxation.

The Division provides a unified suite of dispute-resolution services free of charge to petitioners: formal hearings before Administrative Law Judges for tax and licensing disputes (generally those exceeding $20,000, or $40,000 in sales tax over a 12-month period), informal small claims proceedings for disputes below those thresholds, and Tribunal appellate review of ALJ determinations. Underlying artifacts include standardized petition forms (TA-100, TA-105 power of attorney, TA-140 hearing memorandum, TA-200 notice of exception) plus public searchable databases of Tribunal Decisions, ALJ Determinations, and Monthly Dockets dating back multiple years, and a FOIL records-request service. Filings are accepted by mail or in-person only; no electronic submission is available. Hearing locations span New York City, Albany, Rochester, Buffalo, Syracuse, Rye Brook, Binghamton, and Long Island.

The entity operates under New York State government authority with no commercial revenue, parent company, or investor backing. It is funded through state appropriations and charges no fees to petitioners. It explicitly excludes federal tax matters (IRS) and other states' tax matters from its jurisdiction. There is no proprietary technology platform; the technology stack consists of a public website, downloadable PDF forms, and public-decision databases. Recent strategic activity has consisted of leadership turnover — including appointments of Commissioner Cynthia M. Monaco (2021), Commissioner Kevin A. Cahill (2023), Counsel Erica Sedgwick, Secretary to the Tribunal Richard B. Ancowitz, and Administrative Law Judges Osborne K. Jack and Anita K. Luckina — without any change in mandate, jurisdiction, or service model.

Name

NYS Division of Tax Appeals

Legal name

New York State Division of Tax Appeals

Website

https://dta.ny.gov

Company type

Private

Founded year

1986

Operating status

Operating

Headcount range

1–10 employees

Short description

The New York State Division of Tax Appeals (Tax Appeals Tribunal) is a state administrative tribunal that adjudicates disputes between taxpayers and the NYS Department of Taxation and Finance through formal hearings, small claims proceedings, and appellate review, serving individuals and businesses across New York State.

Ownership category

akta.pro rank

Product category

Tax Dispute Resolution and Administrative Adjudication

NAICS

Courts (92211), Courts (922110)

SIC

Services-Legal Services (8111)

akta.pro primary industry

Dispute Resolution, Appeals & Tax Tribunals (BPAIADAK)

Keywords

• Tax dispute resolution
• Administrative hearings
• Tax appeals tribunal
• Government adjudication
• Licensing dispute resolution

Headquarters

HQ city

Albany

HQ country

United States

HQ region

North America

Offices1 record

Markets served

GTM type

B2C

Offering type

Services

Cost components

Personnel, Operations, Infrastructure, Others

Distribution channels1 record

Core offering

The NYS Division of Tax Appeals is a state government administrative tribunal that adjudicates disputes between taxpayers and the New York State Department of Taxation and Finance. It offers formal hearings before Administrative Law Judges for disputes exceeding $20,000 (or $40,000 for sales tax per 12-month period), small claims hearings for disputes below those thresholds with final and binding determinations, and appellate Tribunal review of ALJ determinations. All services are provided free of charge, with written determinations typically issued within six months.

Product overview

The NYS Division of Tax Appeals/Tax Appeals Tribunal is a government administrative agency, not a product company. It provides tax dispute resolution services through a unified platform of interconnected components: petition filing via TA-100 and related forms (TA-105, TA-140, TA-200), formal hearing proceedings before Administrative Law Judges, informal small claims proceedings before presiding officers, and appellate Tribunal review of ALJ determinations. The organization maintains public databases of Tribunal Decisions, ALJ Determinations, and Monthly Dockets spanning from 1993 to present. Additional services include FOIL records requests and administrative support functions. All services are provided free of charge with no filing fees.

Differentiator

Problem solved

Functional benefit

Products and services

• TA-100 Petition Form
• TA-105 Power of Attorney Form
• TA-140 Hearing Memorandum Form
• TA-200 Notice of Exception Form
• Formal Hearings Service
• Small Claims Proceedings Service
• Tribunal Review Service
• Tribunal Decisions Database
• ALJ Determinations Database
• Monthly Dockets Service
• FOIL Records Request Service

Segments1 record

Ideal customer profiles1 record

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Recent moves7 records

Expansion highlights3 records

Direct peers

• Pennsylvania Board of Finance and Revenue: Pennsylvania's administrative body that reviews tax appeals after the Department of Revenue's informal hearing process. Performs a substantively equivalent role to the NYS Tribunal in reviewing state tax disputes outside of court.
• Ohio Board of Tax Appeals: Ohio's independent administrative tribunal hearing appeals from the Department of Taxation and from county board of revision decisions. Closely parallels NYS Division of Tax Appeals in independence, ALJ-driven process, and statewide scope.
• United States Tax Court: The federal Article I court that adjudicates disputes between taxpayers and the IRS. It is the most direct functional analogue to the NYS Division of Tax Appeals, providing a dedicated, independent forum for tax disputes before administrative/judicial officers.
• Maryland Tax Court: Maryland's independent quasi-judicial body that hears appeals of tax assessments and certain Department of Revenue determinations. Comparable in scope and function to the NYS Division of Tax Appeals, though operating within a smaller jurisdiction.
• California Office of Tax Appeals: California's state-level, independent tax-dispute adjudication body. It mirrors the NYS Division of Tax Appeals in mission, structure (independent of the Department of Tax and Fee Administration), and use of Administrative Law Judges to issue written determinations.
• New Jersey Tax Court: A specialized New Jersey state court handling state tax disputes. Although structured as a court rather than an administrative tribunal, it performs the same function as the NYS Division of Tax Appeals — providing a dedicated, expert forum for resolving state tax controversies.

Regional players

• Massachusetts Appellate Tax Board: Massachusetts' independent state tax-adjudication body. Performs the same function as NYS Division of Tax Appeals for another large Northeastern state, but does not compete for the same petitioner pool.

Others

• Multistate Tax Commission: An interstate compact body that addresses state-tax uniformity and nexus issues. While not a direct adjudicatory peer, it shapes the policy environment in which state tax tribunals like the NYS Division of Tax Appeals operate.

Broad incumbents

• IRS Independent Office of Appeals: The IRS's internal, independent appeals function that resolves tax disputes administratively before they reach the U.S. Tax Court. Comparable in offering an impartial pre-litigation forum, but operating federally and housed within the agency whose determinations it reviews.
• Texas Comptroller of Public Accounts — Tax Division: Texas's state tax authority handles both tax administration and limited dispute resolution functions within the same office. It is a useful contrast: while NYS structurally separated adjudication from the Department of Taxation and Finance, Texas has not, making it a natural comparator for governance models.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat3 records

Key risks6 records

Key highlights6 records

Customer concentration

• LinkedInlinkedin.com/company/nys-division-of-tax-appeals

Revenue estimate

Valuation estimate

Number of profiles

Profiles8 records

Funding overview

Funding rounds

Investors

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M&A

Investments

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Frequently asked questions about NYS Division of Tax Appeals