20 CRR-NY 3000.8NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 20. DEPARTMENT OF TAXATION AND FINANCE
CHAPTER XI. TAX APPEALS TRIBUNAL
PART 3000. TAX APPEALS TRIBUNAL RULES OF PRACTICE AND PROCEDURE
20 CRR-NY 3000.8
20 CRR-NY 3000.8
3000.8 Recusal.
(a) Motion to recuse an administrative law judge or presiding officer.
(1) Either party may move before the supervising administrative law judge to recuse the administrative law judge or presiding officer assigned to its case on the basis that the administrative law judge or presiding officer has a personal bias with respect to the case or that the administrative law judge or presiding officer is otherwise disqualified to hear and decide the case.
(2) The motion to recuse the administrative law judge or presiding officer must be accompanied by an affidavit setting forth the facts upon which the assertion of bias or other disqualification is based. The motion shall be on notice to the other party and to the extent possible shall comply with the procedural provisions of this Part that are not inconsistent with this subdivision. The supervising administrative law judge may entertain an oral motion made under this section if necessary.
(3) The adverse party may respond to the motion to recuse by serving its response on the supervising administrative law judge and the moving party.
(4) In response to the motion to recuse, the supervising administrative law judge shall assign a different administrative law judge or presiding officer to the case or deny the motion by order. A party may not file an exception to such an order until the administrative law judge or presiding officer shall render a determination on the remaining matters and issues.
(b) Motion to recuse a commissioner of the tribunal.
(1) On exception, either party may move to recuse a commissioner of the tribunal on the basis that the commissioner has a personal bias with respect to the case or that the commissioner is otherwise disqualified to hear and decide the case.
(2) The motion to recuse must be accompanied by an affidavit setting forth the facts upon which the assertion of bias or other disqualification is based.
(3) Except under exceptional circumstances, the motion must be made with the exception where the movant is the party taking the exception or with the brief in opposition to the exception where the movant is not the party taking the exception. The motion to recuse shall be on notice to the other party and shall comply with the procedural provisions of this Part that are not inconsistent with the provisions of this subdivision.
(4) The adverse party may respond to the motion to recuse by serving its response on the tribunal and the moving party not later than five days from the date the motion to recuse was served on such adverse party.
(5) In response to the motion, the tribunal shall either deny the motion or shall decide the exception without the commissioner who was the subject of the motion. The tribunal shall not issue a separate decision on the motion.
20 CRR-NY 3000.8
Current through September 30, 2022
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