Tax And Bankruptcy

The Tax And Bankruptcy Litigation Division represents the City on a wide array of subjects and issues. Daily, the Division's attorneys work on matters such as acquiring property by eminent domain or negotiated acquisition, to keep pace with the City's infrastructure and economic development needs, litigating issues regarding tax matters in court and before administrative tribunals, and protecting the City's interests in bankruptcy courts in New York City and across the nation. Division attorneys handle real estate closings, including the review and clearance of title. Division attorneys also provide counsel to City agencies and officials.

Real property tax assessments on New York City property are at the heart of the work that Division attorneys do in certiorari cases. This past year, attorneys worked on thousands of cases where challenges to the assessed value of property were made. Defending tax assessments is of critical importance to the City's fiscal health, as the real property tax provides a substantial source of revenue for vital City services.

What Experienced Attorneys Do

Experienced attorneys in Tax and Bankruptcy Litigation handle complex litigation, appeals and provide sophisticated legal counsel to the Law Department and City agencies. Attorneys who specialize in tax certiorari handle challenges to real property assessments, including Article 78s, negotiation, review of appraisals, motion practice and trials. Matters may involve complex issues with high monetary values, as well as challenges to policies, such as exemptions and the structure of the City’s real estate tax system.  Attorneys in the Bankruptcy unit possess substantial experience and expertise in bankruptcy law and represent the City in complex and nationwide Chapter 7, 11 and 13 proceedings that have significant impact on City policies and revenue.  The Unit also represents the City in cases involving properties in bankruptcy with housing code violations. Attorneys in the condemnation unit handle the acquisition of properties for the City via eminent domain and through negotiated transactions on high profile projects, such as the Hudson Yards Park and Boulevard, Willets Point, and Gowanus, as well as analyze complex valuation of the properties acquired. Additionally, attorneys will handle a large volume of sophisticated transactional matters, requiring an in-depth knowledge of land use procedures, real property law, and contract drafting.  Attorneys in the Income and Excise Tax Unit represent the City in complex tax controversies mainly before the City Tax Tribunal, defending tens of millions in City Business taxes. Attorneys also provide counsel on complicated tax issues and tax compliance within the Law Department and for City agencies. Candidates should have demonstrated skills in research and writing as well as experience and interest in all aspects of litigation.

What New Attorneys Do

New attorneys are assigned to a team within one of the Division’s general practice areas: tax certiorari, condemnation, bankruptcy, or business and excise taxation. While subject matter varies by practice area, all new attorneys can expect to conduct legal research and write memoranda of law, motions, and briefs concerning a wide range of City tax, bankruptcy, and real property tax issues. New attorneys appear regularly in State court on real property tax and condemnation proceedings. In addition, new attorneys are expected to participate in and eventually lead settlement negotiations, and handle all stages of State court actions and Article 78 proceedings, as well as federal litigation. New attorneys may also take part in coordinating real estate closings on behalf of the City, and advising client City agencies on points of law. Daily responsibilities come from one’s primary team, although new attorneys are offered the opportunity to undertake a variety of matters from across all practice areas within the Division. Finally, new attorneys report to a senior supervising attorney within their team for guidance and supervision, but retain ultimate responsibility for managing their own caseload and practice with a high degree of autonomy.

What Summer Interns Do

Summer interns in the Tax And Bankruptcy Litigation Division will draft parts of memoranda of law or even an entire brief depending on the issues involved in a particular case. Interns also research issues dealing with bankruptcy, real property tax, real property valuation, condemnation and excise taxes. Because the Tax And Bankruptcy Litigation Division does its own appellate work, interns may also draft points for an appellate brief. Interns also are encouraged to accompany the Division's attorneys to court and administrative conferences and hearings. Interns may also have the opportunity to assist Division attorneys in trial preparation.
 
View the Law Department's Annual Reports for More Information about the Tax And Bankruptcy Litigation Division