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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Can witnesses be subpoenaed to appear and testify at the hearing before the administrative law judge?

Attorneys representing any party in a proceeding may issue subpoenas requiring witnesses to appear and testify at the hearing pursuant to the Civil Practice Law and Rules. In addition, upon the request of any party, the administrative law judge assigned to the case may issue subpoenas to require the attendance of witnesses or to require the production of documentary evidence at a hearing subject to certain conditions as outlined in the Rules of Practice and Procedure promulgated by the Tax Appeals Tribunal.