Main Menu Main 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.  

TiNY Report for March 21, 2019 (covering DTA cases issued March 14)

By on

This week reinforces Doyle’s Second Corollary to Murphy’s Law*:  “There won’t be any timeliness cases the week you are on vacation, but there will be at least one the week you get back.”  We have two ALJ determinations to report on this week.  And, as you might have guessed, one determination considers the timeliness of a request for conciliation conference.

TiNY Report for March 14, 2019 (covering DTA cases issued March 7)

By on

So a guy walks into a bar to get some lunch.  He decides to order a hamburger, and the bartender asks, “How would you like it done, and do you want us to Zen it?”  The patron replies, “Medium rare, and what the heck do you mean by ‘Zen it’”?  And the bartender says, “That is when we make you ‘one with everything.’”

This week the DTA almost Zenned it with one order, one determination, and one Tribunal decision—a Tribunal order shy of the full cycle. This week there were no timeliness issues, which makes things a bit more interesting, and representing the Petitioners in the order is TiNY’s Chris Doyle.

TiNY Report for March 7, 2019 (covering DTA cases issued February 28)

By on

They say “March comes in like a lion and goes out like a lamb.”  But the DTA’s first-week-in-March, one-determination/two-decision output looks a lot like the lion Dorothy Gale befriends on her Oz-trek: one better suited to mint jelly than the stalk-and-kill.  The sole determination this week is on a license suspension issue, and the two Tribunal decisions are on timeliness issues (yay…growl…roar…).

TiNY Report for February 28, 2019 (covering DTA cases issued February 14 and 21)

By on

Don’t shoot the messenger.

The DTA didn’t post any of its February 14 output until today. We called last week to inquire if any decisions, determinations or orders were going to be posted and were told that the person responsible for posting such decisions was out. I guess that person was way, way out. In any case, ALJ orders were issued on February 14th and 21st. One determination was issued on the 14th and two determinations were issued on the 21st.  Consistent with our mission, we’re reporting them within one of the date they were posted.

TiNY Report for Thursday, February 14, 2019 (covering DTA cases issued February 7)

By on

This Valentine’s Day saw the DTA post four ALJ Determinations.  Nothing says “I love you” like four ALJ Determinations when not a single one involves timeliness!

TiNY Report for February 7, 2019 (covering DTA cases issued January 31)

By on

Despite the cold weather last week, we had four ALJ Determinations and one ALJ Order to review this week. Four of the five are on dull-as-dishwater timeliness issues.  Which is why last Friday, in an effort to make it more fun to review/edit the summaries before posting them, TiNY’s senior editor created the “timeliness game” in which he did a shot of Jack Daniels every time any word with “timely” as its base (e.g. untimely, timeliness, timely) appeared in a summary.

And that is why this wasn’t posted until Monday.

TiNY Report for January 31, 2019 (covering DTA cases issued January 24)

By on

This week we had one Tribunal Decision and three ALJ Determinations.

TiNY Report for January 24, 2019 (covering DTA cases issued January 17)

By on

Below is our summary of an ALJ order the DTA posted to its website today.  Plus, we also report below on three ALJ Determinations and an ALJ order from January 10 that should have, but didn’t, hit our screens last Thursday.

TiNY Report for January 17, 2019 (covering DTA cases issued January 10)

By on

This week, only one Tribunal Decision. 

TiNY Report for January 10, 2019 (covering DTA cases issued January 3)

By on

Just two ALJ determinations this week.  But no timeliness issues.  So, “yay” for that, I guess.  But as you’ll see, the cases are less interesting than they could have been.