New York Tax Tribunal Permits In-Camera Inspection of Third-Party Tax Information

The New York Tax Appeals Tribunal denied the Division of Taxation’s motion for re-argument in a decision upholding the issuance by an Administrative Law Judge of a subpoena duces tecum and the production of certain documents for in-camera inspection, including third-party tax information contained in the taxpayer’s audit file. The Tribunal found that the Division presented no new issues and asserted only that the Tribunal had misapprehended the Tribunal’s legal authority. The Tribunal determined it had the authority to compel the testimony of Division employees and to order the production of third-party tax information for in-camera review. [In re 123 ...