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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 4 posts from July 2019.

TiNY Report for July 25, 2019 (covering cases issued July 18)

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There are three determinations and one order this week.  And guess what?  They are all timies – I’ve decided that I will also appropriate this word because it has a nice ring to it.  I’d also like to make a quick note of admiration for the thoughtful approach the ALJ’s applied to these cases.  It would be easy for the judges to just go through the motions on these mind-numbing timies.  But as you will see below, there is nothing superficial about the analyses applied. 

TiNY Report for July 18, 2019 (covering cases issued July 11)

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As of this writing, three Determinations and one ALJ Order. No “timies.” Being an author brings almighty powers. Case in point - I just created a word: timy \tīm-ē\ n. (2019): a division of tax appeals order, determination or decision involving the issue of whether a taxpayer filed their request for conciliation conference, petition for administrative law judge hearing or an exception to the tax appeals tribunal within proper time limits. pl.: timies. 

TiNY Report for July 11, 2019 (reporting on DTA cases published June 27)

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The DTA (like the rest of us) had the July 4th holiday off.  But there were two Tribunal decisions published after we went to press before the holiday that we’ve been sitting on.

TiNY Report for July 3, 2019 (reporting on DTA cases published June 27)

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As I was rushing to finalize some pre-holiday work, I paused to check the DTA’s website, and guess what I found? Two ALJ determinations and an Order posted a day early (picture fireworks and cheering)!!