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Herbert Friedman

New York State Division of Tax Appeals

Herbert M. Friedman, Jr. is the supervising administrative law judge for the New York State Division of Tax Appeals in Albany. Judge Friedman previously served six years as an administrative law judge for the same agency. Prior to his work with Tax Appeals, Judge Friedman spent 17 years representing the New York State Department of Taxation and Finance in administrative tax hearings as a member of its Office of Counsel. Judge Friedman began his career with seven years as a private practice attorney in the states of Maine and New Hampshire, focusing on civil litigation and bankruptcy. He is a graduate of Colgate University and Syracuse University College of Law.