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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 5 posts from March 2019.

TiNY Report for March 28, 2019 (covering DTA cases issued March 21)

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This week we only have two ALJ determinations, and neither of them are on timeliness – maybe our luck has turned because it’s finally spring and we aren’t buried under 4 feet of snow anymore.  The facts aren’t a compelling read in either case, but there are a couple of moderately interesting procedural issues raised.

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

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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)

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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)

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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)

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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.