NYC Under Fire Over Shortage of Judges to Hear Tax Appeals

The New York City Tax Appeals Tribunal is facing criticism from tax practitioners because it doesn’t currently have any administrative law judges to hear tax disputes, leading to a backlog of cases.

The issue was highlighted in a complaint filed in the US District Court for the Southern District of New York last week by Gresham Investment Management LLC against Finance Commissioner Preston Niblack. McDermott Will & Emery LLP, the attorneys representing Gresham, have called on the federal trial court in New York to resolve the dispute, arguing the city tax tribunal has failed “to provide a functioning adjudicative forum.” ...