DIVISION OF TAX APPEALS
AND TAX APPEALS TRIBUNAL
Riverfront Professional Tower, 500 Federal Street, Troy, NY 12180
Phone (518)266-3000     Fax (518)272-5178 or (518)271-0886
Contact us by e-mail

What can I expect at a hearing before an administrative law judge?

At the hearing, both parties will be asked to state the issues to be resolved by the administrative law judge and are permitted to make brief opening statements. Both parties will then be given the opportunity to present evidence in support of their positions. The administrative law judge may vary the order in which evidence is presented by the parties depending on the issues involved.

Witnesses testify under oath and are subject to cross-examination.

The parties are also given an opportunity to make a brief closing argument on the law and facts and may also request time to file a memorandum of law.