Timothy Noonan, a tax lawyer, says most of his clients’ state audits cover tax periods from two or three years ago. In New York City, he’s got cases that have been lingering since 2013.
The reason: New York City’s Tax Appeals Tribunal, a little-known municipal agency formed to resolve non-property tax disputes, is backlogged with cases after seeing high turnover in the number of judges who hear challenges.
The tribunal—which shares a small, $6.5 million budget with other tax forums—has issued no more than four rulings a year since 2020. It released none in 2023 and just two decisions last ...