Nicholas Behuniak is an Administrative Law Judge for the New York State Division of Tax Appeals in Albany. Before attending law school, Judge Behuniak was a C.P.A. with the New York City office of PriceWaterhouseCoopers. After attending law school, Judge Behuniak practiced business, tax and securities law with a law firm and was in-house counsel with what is now Bank of America. Prior to his work with Tax Appeals, Judge Behuniak represented the New York State Department of Taxation and Finance in administrative tax hearings as a member of its Office of Counsel. He is a graduate of Ithaca College and Albany Law School.

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