§ 2006. Tax appeals tribunal; functions, powers and duties. The\ntribunal shall have the following functions, powers and duties:\n 1. To establish, consolidate, alter or abolish any unit in the\ndivision; to appoint the heads of such units and fix their duties; and\nto establish, consolidate or alter any positions in the division.\n 2. To appoint, remove or transfer officers, assistants, administrative\nlaw judges, and other employees as it may deem necessary for the\nexercise of the powers and performance of the duties of the division of\ntax appeals, all of whom shall be in the classified civil service unless\notherwise provided by law; to appoint a secretary to the tax appeals\ntribunal, which position shall be in the exempt class of the classified\nservice; and to prescribe their duties, and fix their compensation\nwithin the amounts appropriated therefor.\n 3. To prepare and submit to the commissioner of taxation and finance\nitemized estimates of the financial needs of the division of tax\nappeals, in such form and at such times as may be required, for\ninclusion as part of the financial needs of the department of taxation\nand finance furnished to the governor. The itemized estimates prepared\nby the tax appeals tribunal shall not be revised or altered in any\nmanner by the commissioner of taxation and finance prior to their\nsubmission to the governor.\n 4. To provide a hearing as a matter of right, to any petitioner upon\nsuch petitioner's request, pursuant to such rules, regulations, forms\nand instructions as the tribunal may prescribe, unless a right to such a\nhearing is specifically provided for, modified or denied by another\nprovision of this chapter. Where such a request is made by a person\nseeking review of taxes determined or claimed to be due under this\nchapter, the liability of such person shall become finally and\nirrevocably fixed, unless such person, within ninety days from the time\nsuch liability is assessed, shall petition the division of tax appeals\nfor a hearing to review such liability except that, as provided in\nsubdivision (a) of section five hundred twenty-eight of this chapter, a\ndetermination relating to the tax imposed by article twenty-one-A of\nthis chapter shall finally and irrevocably fix such tax unless the\nperson against whom it is assessed shall petition the division of tax\nappeals for a hearing within thirty days after the giving of notice of\nsuch determination.\n 5. To provide that any party, pursuant to such rules and regulations\nas the tribunal may prescribe, after a petition requesting a hearing has\nbeen filed with the division, may file a motion with the tribunal to\ndismiss the petition on the following grounds:\n (i) a defense is founded upon documentary evidence; or\n (ii) the tribunal lacks jurisdiction of the subject matter of the\npetition; or\n (iii) the petitioner lacks legal capacity to petition; or\n (iv) there is an action pending between the same parties on the same\ncontroversy in a court of any state or the United States; an\nadministrative law judge need not dismiss upon this ground but may make\nsuch determination as justice requires; or\n (v) the petition may not be maintained because of discharge in\nbankruptcy, infancy or other disability of the moving party, payment,\nrelease, or statute of limitation; or\n (vi) the pleading fails to state a cause for relief; or\n (vii) the tibunal lacks jurisdiction over the taxpayer; or\n (viii) the tribunal should not proceed in the absence of a person who\nshould be a party.\n Such motion to dismiss and all supporting documents shall be reviewed\nby an administrative law judge who shall issue a determination granting\nor denying the motion. Such a determination denying the motion shall not\nbe subject to review by the tribunal. The tribunal of its own motion\nmay, upon notice to the parties, issue a decision dismissing the\npetition on the grounds set forth in paragraphs (ii) and (vii) of this\nsub
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