The New York Tax Appeals Tribunal affirmed its prior decision, upholding an Administrative Law Judge’s issuance of a subpoena requiring three Department employees to appear, and for the Department to produce documents for in-camera review, which included third-party tax information. The Tribunal rejected the Department’s request for re-argument because the Department presented no new issues, only re-asserting that the Tribunal misapplied its legal authority in compelling the testimony of the Department employees and ordering the production of privileged documents. While the documents and testimony include third-party tax information, the Tribunal found that Administrative Law Judges have historically allowed in-camera review of materials and documents when determining if the Department’s claim of privilege is warranted.

In re 123 LINDEN, LLC, Nos. 830249, 830866, (N.Y. Tax App. Trib., Oct. 30, 2025).