N.Y. Comp. Codes R. & Regs. tit. 20, § 8187-1.12 – Default in appearance. | Midpage
§ 8187-1.12
N.Y. Comp. Codes R. & Regs. tit. 20, § 8187-1.12
Default in appearance.
Department of Taxation and Finance
(a) In the event a party fails to appear or to be represented at an adjudicatory proceeding, such proceeding shall go forward on the record and a determination may be rendered thereon or the proceeding may be discontinued in accordance with section 187-1.13(j) of this Subpart.
(b) Within 15 days of default or service of a copy of the determination, whichever is later, a defaulting party may make written application to the commissioner to open a default. The commissioner may, for good cause shown, open a default and take such further action as justice may require.