The New York State Department of Taxation and Finance is one of the more sophisticated and aggressive taxing agencies in the nation, and New York's Division of Tax Appeals and its judicial courts are often the forum for resolution of tax disputes. New York tax lawyers need to know how to work through an adversarial proceeding, where a thorough knowledge of practice and procedure is a must.

The authors have substantially rewritten this book to address the major procedural changes since the first edition of this book, and have added a considerable amount of practical insight based upon their own experiences.

This book's appendixes include a significant amount of practical material and sample forms to assist practitioners along every step of the tax audit and appeal process. The authors, both practicing attorneys, focus their practice on New York tax matters and have many years of day-to-day experience in this field.