Jump to Content
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.  

New York State Tax Department Releases 2018 Estimated Tax Vouchers

By on

Due to the likely elimination of almost the entire SALT deduction in 2018, this could be the last opportunity for taxpayers to pay state and local taxes and still ensure a full federal tax deduction. Keep reading to learn more.

TiNY Report for December 14, 2017 (covering DTA cases issued December 7)

By on

One ALJ Determination, three ALJ Orders, and one interesting Tribunal decision this week.  We’re really busy with year-end planning for clients who, among other things, want to maximize their last bites at the state income tax deduction apple.  So we didn’t have enough time to back-fill this week’s Report with our usual clever quippery.

TiNY Report for December 7, 2017 (covering DTA cases issued November 30)

By on

There was a pleasantly-light load of two ALJ Orders this week to help us get back on our normal “within-24-hours” schedule.  Both are from Judge Connolly.

The Federal Tax Reform Proposals and the Likelihood of a Disappearing SALT Deduction

By on

Here's what you need to know about the likelihood of a disappearing SALT deduction.

TiNY Report for November 29, 2017 (covering DTA cases issued November 16)

By on

The DTA had the determinations posted last Wednesday, but there were some real meaty issues in this batch worthy of special attention that they might not otherwise receive as readers stampeded for the door for the long weekend.  I know it took me a long time to write them up.  And I hope you’ll agree that the subject matter merited a discussion that is more comprehensive than our usual spare approach.

SIDE NOTE:  No one submitted an entry to last week’s TiNY contest.   I guess my example “backronym” was too good.

Two Determinations and an Order last week. 

TiNY Report for November 16, 2017 (covering DTA cases issued November 9)

By on

A Determination and an ALJ Order today.  Nothing from the Tribunal this week.  The Determination involves (sigh) an untimely request for Conciliation Conference.  The Order involves a petitioner’s request for costs.

TiNY Report for November 9, 2017 (covering DTA cases issued November 2)

By on

5 ALJ determinations this week.  Nothing from the Tribunal and no orders.  Three of the Determinations involve timeliness issues which the taxpayers lost.  So more than half the cases were both boring and depressing.  To brighten our prose, today we sample from a popular song from the 80s (“Once in a lifetime” by The Talking Heads) that investigates the hollowness of a life lived in accordance with social expectations.  We bet you feel more cheerful already!

TiNY Report for November 2, 2017 (covering DTA cases issued October 26)

By on

A solitary Decision for the week. There are no Orders or Determinations this week.

TiNY Report for October 26, 2017 (covering DTA cases issued October 19)

By on

Three ALJ determinations and one ALJ order.  Nothing from the Tribunal.