Tax Law Judge
- Evaluation of Education and Experience to be Held
- April 2018
- Evaluation of Education
- Applications Must Be Submitted or Postmarked By
- January 03, 2018
|Exam Number||Exam Title||Salary||Salary Grade||Non−Refundable Processing Fee (Waivers available)|
|28-402||Tax Law Judge||$108,794||G-31||$45|
|IMPORTANT: Unless waived, you must pay the non-refundable processing fee. For information on fee waivers, visit https://www.cs.ny.gov/examannouncements/types/oc/appinfo.cfm##Fee. It is important that you verify that you entered the correct examination number and title on your online or paper application prior to submitting. If you apply online, you should immediately review your email confirmation notice to verify that you applied for the correct examination. If you do not receive a confirmation number after submitting your online application, your application was NOT received by the Department of Civil Service. No late applications will be accepted after the filing deadline has passed.|
THE LIST RESULTING FROM THIS EXAMINATION WILL BE USED FOR VACANCIES IN THE ALBANY, NEW YORK AREA ONLY.
On or before February 17, 2018, you 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.
- 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.
- 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.
- Your degree must have been awarded by a regionally accredited college or university or one recognized by the New York State Education Department as following acceptable educational practices. If your degree was awarded by an educational institution outside the United States and its territories, you must provide independent verification of equivalency. You can write to the Examination Information Desk of the New York State Department of Civil Service for a list of acceptable companies who provide this service. This information can also be found on the Internet at http://www.cs.ny.gov/jobseeker/degrees.cfm. You must pay the required evaluation fee. If you are applying on the Internet, you must mail the independent verification of equivalency to the New York State Department of Civil Service, Albany, New York 12239. Attention: S2MAS.
- Appropriate part-time and volunteer experience, which can be verified, will be accepted on a prorated basis.
- New York State residence is not required.
These positions exist in the Division of Tax Appeals in Albany, New York.
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.
Subject of Examination
There will be no written test. The test will consist of an evaluation of your education and experience. When you apply, you must provide complete information to show that you meet the minimum qualifications. Do NOT send resumes. If you apply using the NYS-APP form and you need more space, attach additional 8 ½” x 11” sheets following the same format used on the application form. Additional unsolicited information will not be accepted after the last date for filing.
If you meet the Minimum Qualifications your education and experience will be evaluated against the general background/critical activities of the position. You will be sent a supplemental questionnaire to complete and return. The questionnaire will be used to evaluate you in the areas of 1) the adjudication of cases, 2) litigation of cases, 3) management of tax programs, and 4) the preparation of cases or an adjudicating body. This questionnaire will be the only basis for rating your education and experience.
NOTE: You must include a valid email address on your application. If you meet the minimum qualifications, the New York State Department of Civil Service will email you a supplemental questionnaire to complete and return.
Please ensure your email account will accept email from the following address: SSDSection4@cs.ny.gov. You may have to manually add this email address to a listing of approved senders.
The experience questionnaire will be due Spring, 2018.
Your final score must be 70 or higher in order to pass. Rank on the eligible list will be determined after adding any wartime Veterans' and Civil Service Law Section 85-a credits to your final passing score.
Important: The Department of Civil Service and other state agencies may communicate with you through email correspondence. This may include the notification of your examination results and canvassing you for interest in appointment. It will be important for you to keep your email address, phone number and mailing address current by logging into https://www.cs.ny.gov/home/myaccount.
How To Apply
If you do not receive a number after submitting your online application, your application was NOT processed.
New York State is an Equal Opportunity Employer
It is the policy of the State of New York to provide for and promote equal opportunity employment, compensation, and other terms and conditions of employment without unlawful discrimination on the basis of age, race, color, religion, disability, national origin, gender, sexual orientation, veteran or military service member status, marital status, domestic violence victim status, genetic predisposition or carrier status, arrest and/or criminal conviction record, or any other category protected by law, unless based upon a bona fide occupational qualification or other exception.
Appointment to many positions in State government require candidates to undergo an investigative screening. This may include a thorough character investigation, a Federal Bureau of Investigation Criminal Record History Check, a Child Abuse Registry clearance, or other similar procedures. Candidates may be fingerprinted and may be required to pay any necessary fees for that procedure. Depending on the nature of the job, the criminal convictions discovered, or any falsified or omitted information revealed, the investigative findings may bar appointment or result in removal after appointment.
Eligibility for Employment
You must be legally eligible to work in the United States at the time of appointment and throughout your employment with New York State. If appointed, you must produce documents that establish your identity and eligibility to work in the United States, as required by the federal Immigration Reform and Control Act of 1986, and the Immigration and Nationality Act.
Most written tests are held on Saturdays. If you cannot take the test on the announced test date, due to a conflict with a religious observance or practice, check the box under “Religious Accommodation.” We will make arrangements for you to take the test on a different date (usually the following day).
Reasonable Accommodations in Testing
It is the policy of the Department of Civil Service, in accordance with the New York State Human Rights Law and the Americans with Disabilities Act, to provide qualified persons with disabilities equal employment opportunity and equal opportunity to participate in and receive the benefits, services, programs, and activities of the Department. It is the policy of the Department to provide such persons reasonable accommodations and reasonable modifications as are necessary to provide equal opportunity. Persons with disabilities who require an accommodation to participate in an examination must note this on their application. Further information is available from the Test Administration Unit of the Department of Civil Service. In the Albany area, call 518-457-2487. Outside of the Albany area, call toll free at 1-877-697-5627. For TDD services, call NY Relay at 711 (requires a fee) or 1-800-662-1220.
Admission to Examination
Notice to appear for the test may be conditional as review of applications may not be made until after the test. If you have not received your notice to appear for the written test three days before the date of the test, email us at AdmissionNotices@cs.ny.gov. Please provide your first and last name, address, and the last four digits of your social security number, and we will provide you with the information you need to attend your written test. If you have an issue other than not receiving your admission notice, please contact our office at (518) 474-6470 in the Albany area or toll free at 1-877-697-5627. Please leave a clear concise message and provide your first and last name, last four digits of your social security number and a daytime phone number.
Taking State and Local Examinations Scheduled for the Same Day
If you have applied to take a written test announced by either one or several local jurisdictions (county, town, city) scheduled to be held on the same test date as this written test, you must notify each of the local jurisdictions no later than two weeks before the test date to make arrangements for taking all tests at one test site. All tests will be held at the state examination center. For your convenience, contact information for all local civil service agencies is available on our website at: https://www.cs.ny.gov/jobseeker/local.cfm.
Cell Phones or Electronic/Communication Devices at the Test Site
Do not bring cell phones, beepers, headphones, or any electronic or other communication devices to the test site. The use of such devices at the test site in the test room, hallways, restrooms, building, grounds, or other areas could result in your disqualification.
This announcement is subject to amendment or cancellation without notice. Do not copy it, or post it to any other site, but link to it instead.