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City of New York

Chief Administrative Law Judge

City of New York, Lincoln, Nebraska, United States, 68511


The Tax Appeals Tribunal (TAT) is an independent agency that serves as a fair, impartial, efficient, and knowledgeable forum in which disputes between taxpayers and the Department of Finance involving taxes administered by the City of New York, other than the New York City Real Property Tax, are resolved.

Under executive direction, with the widest latitude for discretion and independent judgment, the Chief Administrative Law Judge (Chief ALJ) directs the Administrative Law Judges Division and the Small Claims Division which together form the hearings level component of the Tax Appeals Tribunal. The Chief Administrative Law Judge is responsible for the flow of cases where the proceedings are quasi-judicial and adversarial in nature. The Chief ALJ has complete responsibility for hundreds of cases since his/her immediate supervisor, the TAT President/Commissioner cannot by law intrude on his/her discretion. The TAT President/Commissioner participates in deciding with the appeals of Administrative Law Judge determinations and therefore cannot be involved in the issuing of initial determinations of these cases. The Chief ALJ monitors and reviews the work of the Administrative Law Judge. TAT ALJ determinations are of utmost importance to the City in terms of the public's perception of the tax law and indirectly have a substantial impact on the amount of taxes reported in tax returns that are paid to the City.

SPECIFIC DUTIES AND RESPONSIBILITIESThe Chief ALJ directs the Administrative Law Judges (ALJ). Oversees the calendaring of cases and the assignment to trial parts, monitoring the operations of the trial parts to achieve maximum utilization; consults with and advises Administrative Law Judges prior to conferences and hearings with a view to guiding them on complex and/or special legal issues; monitors the progress of all hearings to ensure conformity in handling complex and/or special trial issues; guides the process of researching and drafting determinations to ensure quality control; and assists in finalizing and issuing determinations, as appropriate.

Oversees the review of motion papers and designates an Administrative Law Judge to render a written determination on each motion, taking into consideration such factors as the ALJ's schedule and time constraints; reviews determinations of ALJ after hearings for submission cases and motions, ensuring compliance with required standards and consistency with relevant legal precedents. These determinations often involve extremely complex and difficult tax issues which the Chief ALJ is qualified to handle.

The Chief ALJ is responsible for ensuring that taxpayers receive prompt, speedy and competent hearings on petitions and ensures that all hearings are conducted in a fair and impartial manner; compiles monthly statistics with regards to the operations of the Administrative Law Judge and Small Claims Divisions for submission to the Tribunal's President.

Establishes standards for and coordinates the workflow among the Divisions to permit the timely consideration of cases in an effort to minimize the backlog of pending hearings; reviews and approves necessary departures from established procedures, caused by various factors, which affect case processing; is responsible for the efficiency of operations on a daily basis.

The Chief ALJ is also responsible for supervising the Divisions’ support staff, including monitoring their work, answering their questions, and training, as needed.

The Chief ALJ develops administrative structures, uniform procedures and new programs for the Administrative Law Judge and Small Claims Divisions and in consultation with TAT President/Commissioner and/or General Counsel, assists in the development and implementation of Tribunal policy. Identifies appropriate tax law changes and develops statutory and regulatory procedures needed to improve the processing of tax appeals cases.

KEY KNOWLEDGE, SKILLS AND ABILITIES REQUIRED TO CARRY OUT THE MAJOR DUTIES AND RESPONSIBILITIES OF THE POSITIONKnowledge of Federal, State and City tax lawsKnowledge of operations of the Department of Finance and the Tax Appeals Tribunal.Ability to direct the activities of legal and support staff, to administer a critical government agency and manage ALJ personnel.Excellent communication skills, both oral and written.Excellent analytical ability; Must be an attorney admitted to practice in the State of New York for at least five years.Candidates must be experienced in using PC software, particularly Microsoft Outlook, Teams, Excel, and Microsoft Word.

Minimum QualificationsAdmission to the New York State Bar; and four years of recent full-time responsible, relevant, satisfactory legal experience subsequent to admission to any bar, eighteen months of which must have been in the supervision of other attorneys, in an administrative, managerial or executive capacity, or performing highly complex and significant legal work. Incumbents must remain Members of the New York State Bar in good standing for the duration of this employment.

Public Service Loan ForgivenessAs a prospective employee of the City of New York, you may be eligible for federal loan forgiveness programs and state repayment assistance programs. For more information, please visit the U.S. Department of Education’s website at https://studentaid.gov/pslf/.

Residency RequirementNew York City Residency is not required for this position.

Additional InformationThe City of New York is an inclusive equal opportunity employer committed to recruiting and retaining a diverse workforce and providing a work environment that is free from discrimination and harassment based upon any legally protected status or protected characteristic, including but not limited to an individual's sex, race, color, ethnicity, national origin, age, religion, disability, sexual orientation, veteran status, gender identity, or pregnancy.

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