Upon the request of any party, the administrative law judge or presiding officer assigned to the case will issue subpoenas to require the attendance of witnesses or to require the production of documentary evidence (at a hearing): provided, however, that, where it appears to the person requested to issue the subpoena that the subpoena sought may be unreasonable, oppressive, excessive in scope, or unduly burdensome, he may in his discretion, as a condition precedent to the issuance of the subpoena, require the person seeking the subpoena to show the general relevance and reasonable scope of the testimony or other evidence sought. In the event that the person requested to issue the subpoena shall after consideration of all of the circumstances determine that the subpoena or any of its terms are unreasonable, oppressive, excessive in scope, or unduly burdensome, he or she may refuse to issue the subpoena, or issue it only upon such conditions as he or she deems appropriate. However, an attorney representing any party in a proceeding may issue a subpoena pursuant to section 2302 of the CPLR.

A request for a subpoena shall be made in writing at least 20 days in advance of the hearing. In the event that an administrative law judge or presiding officer has not been assigned to the case or the administrative law judge or presiding officer is unavailable, the request to issue subpoenas may be made to the supervising administrative law judge. Subpoenas will be delivered to the person requesting them; however service of the subpoena and the fee of the witness subpoenaed will be the responsibility of the person requesting the subpoena.

Upon service of a subpoena pursuant to this section, any person to whom a subpoena is directed may, prior to the time specified therein for compliance, but in no event more than 10 days after the date of service of such subpoena, request that the subpoena be withdrawn or modified by filing such request with the administrative law judge or presiding officer assigned to the case or if no administrative law judge or presiding officer has been assigned, then to the person who issued the subpoena. Such request shall be upon notice to the other party and shall otherwise conform to the procedural requirements of this Part for motions.

Notwithstanding the provisions of section 3000.5(f) of this Part, a party may appeal an order of an administrative law judge or presiding officer granting or denying the request to withdraw or modify the subpoena by filing an exception with the tax appeals tribunal.

Thereafter, pursuant to the provisions of section 2304 of the CPLR, a motion to quash, fix conditions or modify may be made in the Supreme Court.