DIVISION OF TAX APPEALS
AND TAX APPEALS TRIBUNAL
Agency Building 1, Empire State Plaza, Albany, New York 12223
Phone (518)266-3000     Fax (518)272-5178 or (518)271-0886
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What should I attach to my petition?

The notice of determination/deficiency (or other document issued by the Division of Taxation which is the basis for jurisdiction) should be attached to the petition. A power of attorney, if you have appointed a representative to appear for you, and, if a conciliation conference was held, the conciliation order should be attached to the petition. Documents in the nature of evidence should NOT be attached to the petition. You will have the opportunity to submit such documents at a later time.