Taxation-State and Local Commons^™

Fairness And Function In The New York State Tax Appeals System: Proposals For Reform, Richard Kay, Richard Pomp, Robert D. Plattner

Faculty Articles and Papers

Under current New York law, taxpayers who contest their assessments must rely upon a system of review conducted by the New York State Department of Taxation and Finance. Taxpayers, lawyers, and accountants have strongly attacked this system.1 Critical comment has also come from other, disinterested quarters. A 1975 report by the Governor's Task Force on Court Reform, for example, concluded that "the power to adjudicate tax disputes now given the State Tax Commission should be withdrawn from it." The 1979 Governor's Temporary Commission to Review the Sales and Use Tax Laws recommended the consideration of an independent tax appeals board. …