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State and Local Tax Blog

About This Blog

Taxes in New York (TiNY) is a blog by the Hodgson Russ LLP State and Local Tax Practice Group. The weekly reports are intended to go out within 24 hours of the Division of Tax Appeals’ (DTA) publication of new ALJ Determinations and Tribunal Decisions. In addition to the weekly reports TiNY may provide analysis of and commentary on other developments in the world of New York tax law.  

TiNY Report for July 12, 2018 (covering DTA cases from July 5)

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A light load this week, which one might expect for the week after the Fourth of July holiday.  Since we have only one ALJ Determination to summarize, I am also going to offer some views on the DTA’s recently-released 2017-18 annual report as filler.

TiNY Report for July 5, 2018 (covering DTA cases from June 28)

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Two ALJ Determinations, one Tribunal Decision, and one ALJ Order for this week.

TiNY Report for June 28, 2018 (covering DTA cases from June 21)

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Three ALJ Determinations and nothing else this week.

TiNY Report for June 21, 2018 (covering DTA cases from June 14)

One Tribunal Decision, one ALJ determination, and two ALJ Orders this week. 

TiNY Report for June 14, 2018 (covering DTA cases from June 7)

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Two Tribunal Decisions and one ALJ Determination this week.  Two of the offerings did not primarily involve timeliness.  But all of the taxpayers lost.

TiNY Report for June 7, 2018 (covering DTA cases from May 31)

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One ALJ Determination this week, by which one author of this blog was highly alarmed. . . at least initially.

TiNY Report for May 31, 2018 (covering DTA cases from May 24)

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Welcome to Chez TiNY.  Today’s specials include five ALJ Determinations.  Two are worthy meals.  Three are timeliness matters that will leave your hunger for substance unsatisfied.  Regrettably, we ran out of Tribunal Decisions last week.

TiNY Report for May 24, 2018 (covering DTA cases from May 17-18)

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This week we have one Tribunal Decision, one ALJ Determination and no Orders. 

TiNY Report for May 10, 2018 (covering DTA cases from May 3)

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We didn’t issue a Report last week because there weren’t any determinations, decisions or orders to report.  The absence of the Report was noted by…no one.   Constant Reader:  Did you assume there were no cases?  Did you feel a sense of relief?  Did you simply not notice (say it ain’t so!)? 

This week’s paltry offering from the DTA was a single Determination, and that was one based on timeliness.  Ugh.