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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Does the administrative law judge know anything about the case before the hearing?
Other than the pleadings, which include the petition and answer and sometimes a reply, motion papers, bills of particulars and hearing memoranda (form TA-2 available on this web site), the administrative law judge has no other knowledge of the facts or issues in the case.