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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Who can represent a taxpayer at a hearing?

For proceedings before the Tribunal and administrative law judges, see the Tribunal’s Rules of Practice and Procedure at 3000.2(a). For small claims proceedings, see 3000.2(b).