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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How do I select a small claims hearing?

The election to proceed in small claims is one which is controlled solely by the taxpayer. To elect small claims, simply check the "Small Claims Election" box on page 3 of the petition (Form TA-10). If you have already filed a petition and now wish a small claims hearing, you need to send a letter to the Division of Tax Appeals stating that you elect to proceed in small claims. The taxpayer may, by written notice, revoke the election to proceed in small claims at any time before the conclusion of the small claims hearing. The petition would then be transferred for a hearing before an administrative law judge.