GOT-IT

Tax Law Judge

Grade 31

New York State has approximately 15 positions* in this title statewide. You may view a breakdown of positions by county. This position exists in Tax Appeals, Division of. View links to all New York State agencies including agencies that have this title. For more information, New York State employees can contact the Career Mobility Office at (518) 485-6199 or (800) 553-1322. If you are not a current New York State employee, you can use the Department of Civil Service Web site to explore possible employment opportunities.

*The number of positions is approximate and represents the number of positions established (both filled and vacant); it is not an indication or reference to position type or duration, or intent to be filled. If you are viewing a trainee title, please note this number reflects the number of positions established at the journey level. Agencies may fill at the trainee level(s) or at the journey level based on employee qualifications. GOT-IT does not provide information on any job postings or job availability. For information on current job postings, please visit State Jobs NY. You may also visit specific New York State Agency websites for information about an agency and its job opportunities.

Career Ladder

A listing of titles that are most commonly used as steps for upward mobility for this title series. The salary schedule for this career ladder is also available.

  1. Tax Law Judge

    Grade 31

  2. Supervising Tax Law Judge

    Grade 65

Summary of Job Description

As a Tax Law Judge, under the general direction of a Supervising Tax Law Judge, you would be responsible for the conduct of quasi-judicial hearings and rendering determinations based on the hearing record. You would conduct these hearings in such a manner as to obtain a complete record of all facts needed to arrive at a fair and proper determination. During this process, you might rule on pre-trial motions and/or submissions involving issues to be reviewed prior to a determination. You would preside at formal hearings to resolve controversies between taxpayers and the New York State Department of Taxation and Finance involving taxes administered by that Department. You would review transcripts of testimony and all pertinent documentation relative to a hearing, including complex audit reports with supporting schedules and workpapers, tax returns, and other complex financial/accounting data. You would be responsible for arranging the pre-hearing conferences and would encourage, where appropriate, the parties to confer in an effort to resolve the controversy prior to a ruling. In the course of preparing determinations, you would research New York State Tax Law, the Internal Revenue Code, the tax laws of other states, Treasury and Departmental regulations, tax treaties with other nations, and past Tribunal decisions. You would refer to case law, legislative history, and any other resources related to the formal hearing process.

View the classification standard for this title, on the Classification and Compensation webpage.

The NYS Title and Salary Plan provides additional information regarding other titles. If there is a classification standard available there will be a link under the column labeled STD. NO. If no link is available there is no classification standard available at this time for that title.

Summary of Minimum Qualifications

Please note: qualifications for this position may be subject to change. If substitutions for education and/or experience are allowed, this information would be available on the announcement.

You must take and pass a Civil Service examination in order to be considered for this position.

On or before the date of the examination, the candidate must be a member in good standing of the New York State Bar and have had five years of full-time post New York State Bar admission experience adjudicating, clerking (see definition below), or litigating cases in a federal or state court or before an administrative agency; or managing a state or local tax program (other than for real property or unemployment insurance tax) of a corporation, a certified public accounting firm, or a federal or state agency. Two of the five years of this experience must have been involved primarily with federal or state taxation, other than for real property or unemployment insurance taxation.

SUBSTITUTION:
1. Experience in a jurisdiction other than New York State adjudicating, clerking (see definition below) or litigating cases involved primarily with federal or state taxation, other than for real property or unemployment insurance taxation, in a federal or state court or before an administrative agency, may be substituted at the rate of 18 months of non-New York State experience equaling 12 months of New York State experience.

2. A Masters of Law (LLM) degree in taxation or a New York State Certified Public Accountant license may be substituted for one year of the non-specialized experience.

Definition: Clerking is employment by a court system or an adjudicating body, where you are responsible for researching, preparing, and drafting opinions on cases before that body for adjudication.

For informational purposes only, click on the examination number(s) listed below to see the current or previous examination(s) that are used to fill this title.

28-402

How to Apply

When this examination is scheduled to be held, the announcement can be found on the Department of Civil Service, Examination Announcements web page. If you do not see an examination currently scheduled please check back on a monthly basis or sign up for announcement notification by email so that you will automatically be notified when new examinations are being offered.

Career Mobility

Career mobility is not just limited to the titles in the Career Ladder, above. Additional movement may be achieved through other examinations, additional education and/or work experience or transfer opportunities. For additional information or clarification of transfer determinations, current State employees should contact the Career Mobility Office. Visit ELMS Online to view established open-competitive, promotion, and transition eligible lists. If you are not a current New York State employee, see Employment Opportunities with New York State and find out how to become a New York State employee.

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