Tax Appeals, Division of

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Agency Web Site: https://www.dta.ny.gov/Link to External Website

Mission

The Division of Tax Appeals provides taxpayers with a system of due process for resolving disputes with the Department of Taxation and Finance. The separation of tax administration from tax adjudication promotes the impartial and timely hearing of taxpayer disputes. The Division of Tax Appeals is headed by the Tax Appeals Tribunal, which is comprised of three commissioners appointed by the Governor and confirmed by the Senate. Under the direction of the Tax Tribunal, dispute adjudication is provided through small claims hearings, formal hearings and the Tribunal appeals process.

Budget Highlights

The Executive Budget recommends $3.1 million General Fund for the Division of Tax Appeals. This is a net increase of $100,000 (3.2 percent) from the 2011-12 budget. The increase reflects increases in personal services expenses from filling vacant positions for a commissioner and a law judge. Much of these increases are offset by decreases in nonpersonal services costs through SAGE-related relocation to State-owned offices.

The Executive Budget recommends a workforce of 26 FTEs for the Department. This is an increase of 2 FTEs from the 2011-12 budget.

Major budget actions include:

  • Effectuating the move to State-owned Offices.
ALL FUNDS APPROPRIATIONS
All amounts are in dollars
Category Available
2011-12
Appropriations
Recommended
2012-13
Change From
2011-12
Reappropriations
Recommended
2012-13
State Operations 3,021,000 3,121,000 100,000 0
Total 3,021,000 3,121,000 100,000 0

PROJECTED LEVELS OF EMPLOYMENT
Full-Time Equivalent Positions (FTE)
Program 2011-12
Estimated FTEs
03/31/12
2012-13
Estimated FTEs
03/31/13
FTE Change
Administration
General Fund 26 26 0
Total 26 26 0

Note: Most recent estimates as of 1/17/2012

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