Insights: News Jeff Reed Quoted in "NYC Tax Disputes Languish Amid Tribunal's ALJ Shortage" 

Law360 | Tax Authority

And while cases are delayed, interest continues to accrue on the challenged assessments. Once cases start moving before ALJs again, taxpayers might seek to have the interest reduced by arguing that they had no control over how long their case was frozen, said Jeffrey Reed, a partner at Kilpatrick.

Reed said although it's normally difficult for taxpayers to challenge interest, the unique circumstance of cases sitting untouched for years due to a lack of ALJs could support arguments for abatement.


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