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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 Special Edition: Starting the year off right (January 5, 2021)

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I noticed that the New York State Department of Taxation and Finance (the “Tax Department”) posted here the instructions to the 2020 Form IT-558 this week. The Form purports to explain the Personal Income Tax addition/subtraction modifications implicated by the CARES Act and New York’s partial de-coupling from it. In this version the Tax Department corrects a few positions set out in a draft Form IT-558 it floated about a month or so ago (the “Draft”).

Such a form is entirely necessary (indeed, something similar may be necessary for tax years prior to 2020 that were affected by the CARES Act). And I commend the Tax Department for circulating the Draft and then correcting it prior to issuing the final version. This is how government should work. In particular, I was pleased to read that the Tax Department had abandoned the Draft’s addition modification for income resulting from forgiven PPP loans.

TiNY Report for December 10, 2020 (Reporting on DTA cases issued December 3)

‘Tis the season for giving, and the DTA was in the giving mood last week, lavishing us with eight determinations (one for each day of Hanukkah) and two orders (one for each Buffalo Bills win in December—so far.)

In this installment, Joe Endres tries his hand at the art of the obscure pop culture reference. And we’re taking two new authors, Katie Piazza and Tyler Gately, for test drives. Enjoy!

TiNY Report for December 3, 2020 (Reporting on DTA cases issued November 19 and 27)

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One decision slipped by us last week, but it was Thanksgiving, so we had other priorities. On a lighter note (we all know there is nothing light about Thanksgiving), there are no timies this week!

And there is another reason for optimism! In a few weeks it will be December 21 – the shortest day of the year. Given how difficult and weird most days have been this year, the shorter, the better. Right?

TiNY Report for November 19, 2020 (Reporting on DTA cases issued October 29, November 5, and November 12)

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We’re taking a new writer for a test-drive this issue. Constant readers, meet Joe Tantillo. Being new here, he heard: “Would you like to write a tiny report this week?”, when I actually asked “Would you like to write the TiNY Report this week?” Anyway, after he said “yes,” he really couldn’t back out when he realized the (thankless? non-billable? mostly-ignored?) wonderful opportunity he was being given. Even better: Joe said he told his family members that he was writing for a blog, and two of them said they were actually going to read it. So that should increase our readership by, like, 15%!  At this pace, we may have twenty or so readers by 2025.

That was a couple of weeks ago. Since then the DTA has published another round or two of cases, so you get some of Joe and some of (very) Senior Editor Chris Doyle this week. Enjoy!

TiNY Report for October 29, 2020 (reporting on DTA cases issued October 22)

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There were no cases on which to report last week. This week, there are two measly ALJ Determinations, and both are timies. It’s a good thing the TiNY editorial staff isn’t paid by-the-word. One of the timies involves an electronically-provided notice. Electronic issuance of notices… maybe it’s my age showing, but I just don’t trust the process. So, while I was writing this, I toggled my browser over to the Department’s website, logged-on to my OLS (on-line service) account, and confirmed that I have not elected to accept electronic delivery of any notice. If you have an OLS account, I suggest you do the same.

TiNY Report for October 15, 2020 (reporting on DTA cases issued September 24, October 1 and October 8)

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We have some pent-up cases this week. I took a few weeks off from TiNY because: (a) the cases were not particularly noteworthy, and (b) if I had to write up one more timy I was going to start my Thursdays by opening the bourbon bottle before opening my web browser. So I took a little mental health break from TiNY, and am now anxious to report on the one Tribunal Order, five ALJ Determinations, and two ALJ Orders from the last three weeks.

TiNY Report for September 17, 2020 (reporting on DTA case issued September 10)

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And so the “month of misery” continues – actually it might be longer than a month, time no longer has meaning, well, except when it comes to statutory notices. This week we have just one determination and it deals with timeliness issues (obviously).

TiNY Report for September 10, 2020 (reporting DTA cases issued September 3)

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The DTA’s “month of misery” continues with five more determinations and an order dealing with (mostly) timeliness issues.  I feel like Bill Murray three-quarter’s of the way through “Groundhog Day.”  But instead of “I Got You Babe” by Sonny and Cher, the radio is playing “Time after Time” by Cyndi Lauper, and the chorus lyrics have been bastardized into something like:

If you’re late and you file, you will get dismissed, timy after timy.  Then TiNY will post a brief summary, timy after timy.

TiNY Report for September 3, 2020 (reporting on DTA cases issued August 24 and 27)

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With apologies to Dickens: “They were the best of timies, they were the worst of timies, but most of all . . . they were timies, and I despair.” Despite having a mix of decisions, determinations, and an ALJ order, with the exception of tax-protestor case, every case this week involves a timie – so don’t blame the messenger.

Anyway, from all of us here at TiNY, we hope that everyone had a safe and socially-distant Labor Day long weekend.

TiNY Report for August 27, 2020 (reporting on cases issued by the DTA on August 20)

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From Chris: Our TiNY writing staff is still having problems getting our reports out.  This is almost entirely the fault of the Senior Editor (a/k/a me).  TiNY occupies a low spot on my priority totem these days. And last week, I was blind-sided by the DTA when it dumped nine(!) determinations onto the website rather late in the day on Thursday. Fortunately, two were sales tax cases that I could delegate to our TiNY sales tax correspondent, Joseph Endres. But that left seven determinations for me to summarize, and those seven weren’t compelling reads. So for a while, it was “Welcome to Back Burner, NY, Pop. 7.”

As a good will gesture (and to show we care) we’ll be refunding our 12 or so readers 5% of the TiNY subscription fee they pay!