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 is the procedure for submitting documents and legal memoranda if a hearing is waived?

After receipt of the signed consent of both parties to submit the case without need for appearance at a hearing, the administrative law judge or presiding officer (if a small claims matter) assigned to the case establishes a schedule for submission of all documentary evidence, including any stipulation of facts entered into by the parties, and legal memoranda. All documentary evidence and briefs must be submitted in accordance with the schedule established by the administrative law judge or presiding officer with copies to the opposing party.