Tax Appeals, Division of
skip breadcrumbsAgency Web Site: https://www.dta.ny.gov/
Mission
The Division of Tax Appeals provides taxpayers with a system of due process for resolving disputes with the Department of Taxation and Finance. The separation of tax administration from tax adjudication promotes the impartial and timely hearing of taxpayer disputes. The Division of Tax Appeals is headed by the Tax Appeals Tribunal, which is comprised of three commissioners appointed by the Governor and confirmed by the Senate. Under the direction of the Tax Tribunal, dispute adjudication is provided through small claims hearings, formal hearings and the Tribunal appeals process.
Budget Highlights
The Executive Budget recommends $3.1 million General Fund for the Division of Tax Appeals. This is a net increase of $100,000 (3.2 percent) from the 2011-12 budget. The increase reflects increases in personal services expenses from filling vacant positions for a commissioner and a law judge. Much of these increases are offset by decreases in nonpersonal services costs through SAGE-related relocation to State-owned offices.
The Executive Budget recommends a workforce of 26 FTEs for the Department. This is an increase of 2 FTEs from the 2011-12 budget.
Major budget actions include:
- Effectuating the move to State-owned Offices.
| Category | Available 2011-12 |
Appropriations Recommended 2012-13 |
Change From 2011-12 |
Reappropriations Recommended 2012-13 |
|---|---|---|---|---|
| State Operations | 3,021,000 | 3,121,000 | 100,000 | 0 |
| Total | 3,021,000 | 3,121,000 | 100,000 | 0 |
| Program | 2011-12 Estimated FTEs 03/31/12 |
2012-13 Estimated FTEs 03/31/13 |
FTE Change |
|---|---|---|---|
| Administration | |||
| General Fund | 26 | 26 | 0 |
| Total | 26 | 26 | 0 |
Note: Most recent estimates as of 1/17/2012