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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 members Chris Doyle, Peter Calleri, and Zoe Peppas. The weekly reports are intended to go out every Tuesday after the New York State Division of Tax Appeals (DTA) publishes 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.

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Showing 48 posts from 2019.

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.

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

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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)

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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)

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

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

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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)

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This week, only one Tribunal Decision. 

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

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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.

TiNY Report for January 3, 2019 (covering DTA cases issued December 27)

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The DTA worked hard over the holiday season to present us 3 ALJ Determinations and a Tribunal Decision to start off the new year.