TA-200 (06/17) 
 
                                                 New York State Tax Appeals Tribunal 
                                                 Agency Building 1, Empire State Plaza, Albany, NY 12223 
                                                 Notice of Exception to 
                                                Administrative Law Judge’s 
                                                                                                                          For Office Use Only 
                                                     Determination 
 
Purpose:  This exception form is to be completed by a party who wishes to file an appeal with 
the Tax Appeals Tribunal regarding a determination issued by a Tax Appeals Administrative Law 
Judge. 
 
INSTRUCTIONS: 
   Please read instructions carefully. 
   All applicable sections of this form must be completed and the form must be signed. 
 
Section I      Information From the Administrative Law Judge’s Determination 
Enter DTA Number as it appears in the Administrative Law Judge’s determination. 
Enter the date on which the determination of the Administrative Law Judge was issued. 
 
     _______________________________________________                     _______________________________________________ 
      DTA Number(s)                                                                                                       Date Determination was Issued 

Section II     Party Taking Exception 
         
        Petitioner(s):  _______________________________________________________________________________________ 
                               Name of Petitioner(s) 
         
        Division of Taxation by:  _______________________________________________________________________________ 
                                                Name of Division of Taxation Representative 
         
Section III    Exception 
The party named above hereby takes exception to the Administrative Law Judge’s determination, pursuant to Section 2006 (7) of the 
Tax Law.  The party requests that the Tax Appeals Tribunal review for error the following Findings of Fact and/or Conclusions of Law 
contained in the determination, on the following grounds, listed below. 
 
In separately numbered paragraphs, list the Findings and Conclusions of the Administrative Law Judge with which you disagree and 
the grounds for your disagreement.  Include, wherever possible, references to relevant pages of the transcript of hearing and exhibits.  
Where necessary, additional pages may be added. 
 
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TA-200 (06/17) 
Page  2of  3
                                            Notice of Exception to 
                                    Administrative Law Judge’s 
                                                     Determination 
 
Section IV     Requested Findings of Fact and Conclusions of Law 
The party taking exception requests the following Findings of Fact and Conclusions of Law. 
 
In separately numbered paragraphs, state the Findings and Conclusions that you would like the Tribunal to include in the decision.  
Where necessary, additional pages may be added. 

Section V      Supporting Brief 
A brief in support of your position may be submitted with this exception form or within 30 days after the exception is filed. 

      A brief is attached. 

      A brief will be submitted within the 30-day period. 

      No brief will be submitted. 
A copy of the exception form (and brief in support) must also be served on the other party. 
 
Section VI     Oral Argument 
An opportunity for oral argument before the Tribunal is requested:         Yes           No 
 
Requests for oral argument must be made at the time that the exception is filed; otherwise, oral argument will be deemed waived (see 
20 NYCRR 3017 [d] [1]). 
 
If oral argument is granted, each party will generally be given 15 minutes.  The party(ies) taking exception will generally be given the 
opportunity to reserve time for rebuttal. 
 

TA-200 (06/17) 
Page  3of  3
                                                   Notice of Exception to 
                                    Administrative Law Judge’s 
                                                    Determination 
 
Section VII    Attestation 
No other action has been commenced before the Tax Appeals Tribunal nor has the Tribunal previously granted any relief with respect 
to any of the above-stated items. 
 
Wherefore, the party taking exception requests that the determination of the Administrative Law Judge be reviewed by the Tribunal, and 
if such determination is found erroneous, that it be reversed or modified. 
 
          ___________________________________________________                             ________________________ 
           Signature of Party or Representative  *                                         Date 
 
      * If this document is signed by any person other than the taxpayer, it must be accompanied by a duly executed Power of 
          Attorney unless:  (1) a Power of Attorney has already been filed with Tax Appeals, or (2) this document is signed by an 
          individual otherwise authorized to do so under the regulations of the Tax Appeals Tribunal (20 NYCRR 3000.2). 
       
Section VIII   Qualifications of Representative – see 20 NYCRR 3000.2 
Petitioner’s Representative is:                                    

 an attorney-at-law licensed to practice in New York State               an enrolled agent enrolled to practice before the Internal 
                                                                           Revenue Service 

 a certified public accountant duly qualified to practice in New         an employee, not a corporate officer (if the taxpayer is a 
  York State                                                               Corporation) 

 a public accountant enrolled with the New York State                    other*:  _________________________________________ 
  Education Department                                                      
                                                                                        _________________________________________ 

      * Representatives indicating “other” may be required to obtain permission to appear before the Tribunal, pursuant to 20 
          
            NYCRR 3000.2 (a) (4).  Unless permission has already been granted by the Tribunal, a request for permission to appear and 
         represent petitioner(s) must accompany this exception form, along with a duly executed Power of Attorney. 
       
This Notice of Exception must be filed within 30 days after the giving of notice of the determination of the Administrative Law Judge.  
This exception form must be filed with the Secretary to the Tribunal either in person at the address below or by mail addressed to: 
 
                                                    Secretary to the Tax Appeals Tribunal 
                                                    NYS Division of Tax Appeals 
                                                       Agency Building 1 
                                                     Empire State Plaza 
                                                     Albany, New York 12223 
 
NOTE:  A copy of this exception form, and accompanying brief, if applicable, shall be served at the same time on the other party. 
              When the Division of Taxation is the other party, service shall be made on the Office of Counsel. 
 
                      Please contact the Tax Appeals Tribunal with questions by calling (518) 266-3036.