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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.  

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TiNY Report for Cases Posted by the DTA on August 17, 2023

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There were four ALJ determinations posted on August 17, 2023.  All were pre-hearing process determinations. How does one make interesting the analysis of three process dismissals and a timy dismissal?  Try writing them up as haiku!  For those unfamiliar with the format, haiku are brief poems in three lines and seventeen syllables.  The first and third lines of a haiku are five syllables, and the middle line is seven syllables.  They are intended to express, in elegant brevity, the essence of something the writer observed.  History will, no doubt, judge me harshly for attempting to apply the haiku structure to TiNY case summaries. 

Matter of Abdulmalik, Supervising ALJ (SALJ) Gardiner, August 10, 2023; Div’s Rep. Peter Ostwald, Esq.; Pet’s Rep. pro se; Article 22.

Petition unsigned.

Post-warning, problem not fixed.

Judge dismissed the case.

Matter of Malone, SALJ Gardiner, August 10, 2023; Div’s Rep. Laura Krzeminski, Esq.; Pet’s Rep. pro se; Articles 28 and 29.

Same as the first case:

There is no jurisdiction

If no signature.

Matter of SMWF, LLC, SALJ Gardiner, August 10, 2023; Div’s Rep. Aliza Chase, Esq.; Pet’s Rep. pro se; Articles 28 and 29.

This time no notice

Was attached to petition.

Dismissal ensued.

Matter of Bit of Bengal, Inc., ALJ Law, August 10, 2023; Div’s Rep. Brandon Batch, Esq.; Pet’s Rep. James Lam, CPA; Articles 28 and 29.

Division’s proof shows

Conference request too late.

Typical timy.

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