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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.  

Showing 7 posts from June 2017.

TiNY Report for June 30 (for DTA Determinations/Decisions during the week of June 18)

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Today is a little crazy for your TiNY correspondents: One of us has oral argument in Albany and the other of us is focusing on a pro bono IRS thing.  But we don’t want to leave our legion of readers hanging going into the Independence Day weekend, so here is our report:

TiNY Report EXTRA, June 23, 2017

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I should have known.

Like two minutes after I posted this morning’s Report under the assumption that the Tribunal didn’t have anything from last week, the Tribunal posted its two decisions from June 15.  Argh.  But it is not as if I am wasting paper by having two TiNY Reports in one day, so I’ll shoot this one out now.

First, a clarification:   “Hard-hearted Humperdinck” from this morning’s earlier offering is a reference to evil Prince Humperdinck from the Princess Bride and not the silky-smooth-voiced Engelbert Humperdinck.  Since a full 33 1/3% of my readers asked about this, I thought I’d save the two others some time and just put it out there. 

And that brings up one of those “If-a-tree-falls-in-the-forest” questions:  Is it really a metaphor if no one gets it?

TiNY Report for June 22, 2017 (covering Division of Tax Appeals cases decided during the week of June 11)

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8:24 am:  I expect nothing new on the DTA website, and I am not disappointed.  The new case notices are usually posted later in the morning.

8:55 am:  More of the same.

9:15 am:  The website is still showing last week’s message.  Normally DTA has the new ALJ determinations up by now . . . .

9:50 am:  I really need to stop staring at my terminal and hitting “refresh.”  My secretary has asked what I am bidding for on eBay.  I decide to exit out of my browser and work on client matters for at least an hour before checking again.

10:15 am:  I had to open my browser to look up a sales/use tax rate for a client who has some art being shipped-in from Europe.  And since I was already on the Internet . . . .  Still nothing new on the DTA website.

11:15 am:  My patience is rewarded!  Two new ALJ Determinations are on the website and an ALJ order.  One of the Determinations is entertaining.

TiNY Report for June 16, 2017

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June 4-10 was a slow tax news week.  There were no determinations or decisions during the week; so we have no Division of Tax Appeals action on which to report.

TiNY Report EXTRA: New DTA forms on-line

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DTA has updated a bunch of its forms, including the petition and hearing memo. They’ve also posted some guidance about the new forms. You can find all that here.

TiNY Report for 6/8/2017

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This TiNY Report covers the four ALJ Determinations and one Tribunal Decision issued during the week of May 29, 2017.  We have been sitting on the ALJ cases for a week to give the litigants a chance to digest them before we report on them.  Since we don’t get paid to publish these Reports, we can afford to be principled.  The Tribunal decision is one that wasn’t posted until this morning.

At the time of this writing, no Orders from the week of May 29 have been posted.

TiNY Report for June 1, 2017

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No Tribunal decisions or orders this week.  As for ALJ determinations, things are a little weird: Consistent with DTA SOP, three determinations from last week were posted yesterday (i.e. Thursday, June 1).  Then the weirdness began.  After a few hours, another four determinations dated June 1 were posted.  Normally those would have been posted next Thursday.  And today, the four June 1 determinations were removed from the website. 

We surmise that the Division of Tax Appeals did not intend to post the June 1 determinations. We think it proper that the taxpayers (and their representatives) and the Division (and its representatives) receive the determinations and decisions before we publish our comments on them.   So we have pocketed our summaries of the June 1 determinations and will publish them next week per our standard practice.   Spoiler alert:  June 1 was not a great day for New York taxpayers.