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New York Consolidated Laws

N.Y. Tax Law § 690 (2026)

Review of tax commission decision

✓ text as retrieved May 2026 (this copy records no edition or section history)
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§ 690. Review of tax commission decision.--(a) General.--A decision of
the tax appeals tribunal shall be subject to judicial review in the
manner provided for by section two thousand sixteen of this chapter.
  (b) Judicial review exclusive remedy of taxpayer.--The review of a
decision of the tax commission provided by this section shall be the
exclusive remedy available to any taxpayer for the judicial
determination of the liability of the taxpayer for the taxes imposed by
this article.
  (c) Assessment pending review; review bond.--Irrespective of any
restrictions on the assessment and collection of deficiencies, the tax
commission may assess a deficiency after the expiration of the period
specified in subsection (a), notwithstanding that an application for
judicial review in respect of such deficiency has been duly made by the
taxpayer, unless the taxpayer, at or before the time his application for
review is made, has paid the deficiency, has deposited with the tax
commission the amount of the deficiency, or has filed with the tax
commission a bond (which may be a jeopardy bond under subsection (h) of
section six hundred ninety-four) in the amount of the portion of the
deficiency (including interest and other amounts) in respect of which
the application for review is made and all costs and charges which may
accrue against him in the prosecution of the proceeding, including costs
of all appeals, and with surety approved by a justice of the supreme
court of the state of New York, conditioned upon the payment of the
deficiency (including interest and other amounts) as finally determined
and such costs and charges. If as a result of a waiver of the
restrictions on the assessment and collection of a deficiency any part
of the amount determined by the tax commission is paid after the filing
of the review bond, such bond shall, at the request of the taxpayer, be
proportionately reduced.
  (d) Credit, refund or abatement after review.--If the amount of a
deficiency determined by the tax commission is disallowed in whole or in
part by the court of review, the amount so disallowed shall be credited
or refunded to the taxpayer, without the making of claim therefor, or,
if payment has not been made, shall be abated.
  (e) Date of finality of division of tax appeals determination or
decision.--A determination of an administrative law judge in the
division of tax appeals shall become final in accordance with
subdivision four of section two thousand ten of this chapter. A decision
of the tax appeals tribunal shall become final upon the expiration of
the period specified in subsection (a) for making an application for
review, if no such application has been duly made within such time, or
if such application has been duly made, upon expiration of the time for
all further judicial review, or upon the rendering by the tax appeals
tribunal of a decision in accordance with the mandate of the court on
review. Notwithstanding the foregoing, for the purpose of making an
application for review, the decision of the tax appeals tribunal shall
be deemed final on the date the notice of such decision is served as
provided in section two thousand sixteen of this chapter.
Notes of Decisions
Cited in 6 cases (2 in the last 5 years), 1986–2024 · leading case: Abrahams v. New York State Tax Comm'n, 131 Misc. 2d 594 (N.Y. Sup. Ct. 1986).
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Abrahams v. New York State Tax Comm'n, 131 Misc. 2d 594 (N.Y. Sup. Ct. 1986). “ew York State Tax Commission with the County Clerk are deemed judgments and there is no requirement as petitioner suggests of a "due process hearing” (Tax Law § 692) unless the taxpayer files a petition with the Tax Commissioner within 90 days of notice of deficiency (Tax Law §§…”
De Milt v. Tax Appeals Tribunal of State of New York, 232 A.D.2d 824 (N.Y. App. Div. 3d Dep't 1996). · cites it 2× “v Tax Appeals Tribunal, 190 AD2d 104, 109 , lv denied 82 NY2d 663 ) and the express provision only for judicial review of the Tribunal’s determinations (see, Tax Law § 690 [a]; § 2016), we reject petitioner’s contention that the ALJ’s decision is subject to CPLR article 78…”
Castellana v. New York State Dep't of Taxation & Fin., 239 A.D.2d 749 (N.Y. App. Div. 3d Dep't 1997). “The record establishes that in 1969 petitioners received notice of the deficiency in payment of income taxes for the 1959, 1960 and 1961 tax years.”
Nasca v. Manion, 219 A.D.3d 1436 (N.Y. App. Div. 2d Dep't 2023). “, 83 AD3d 482, 483 ), but the plaintiff also failed to exhaust the exclusive statutory remedies provided in the Tax Law ( see Tax Law §§ 690[a], [b]; 2016; CPLR 506[b][2]; 20 NYCRR 3000.”
Matter of Beckerman v. New York State Dept. of Taxation & Fin., 232 A.D.3d 961 (N.Y. App. Div. 3d Dep't 2024). “of Tax Appeals , 30 AD3d 850, 850-851 [3d Dept 2006]; see also Tax Law § 690 [b]). However, in this case, respondent's contention that the administrative process must be completed is only partially correct.”
Duffy v. Wetzler, 175 Misc. 2d 231 (N.Y. Sup. Ct. 1997). “Moreover, each plaintiff and nonparty taxpayer has a right to file administrative claims, *236 have a conciliation conference, an administrative hearing, can appeal an unfavorable decision to the Tax Appeals Tribunal, and may commence a CPLR article 78 proceeding for judicial…”
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