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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.  

TiNY Report for December 27, 2018 (covering DTA cases issued December 20)

By on

We assumed we were on the “naughty” list, and that seems to have been confirmed:  Santa brought us just one ALJ determination and one Tribunal decision this week, and they were both unremarkable timeliness cases.  Ho, Ho, Ho-Hum.

DETERMINATION

Matter of Shamim; Judge: Law; Division’s Rep: Michael Hall; Taxpayer’s Rep: Arthur Morrison; Articles 28 and 29.  The Division proved its standard procedures and that they were followed when the Division mailed the Notice of Determination to Petitioner’s last known address on September 30, 2016.  Petitioner was not represented at the time of the Notice’s issuance, so it was not necessary to mail a copy of the Notice to a representative.  Petitioner filed his DTA petition on March 30, 2017, well after the 90-day deadline expired.  The Judge dismissed the Petition as untimely.

DECISION

Matter of Samiento; Division’s Rep: Howard Beyer; Taxpayer’s Rep: Glen Ripa; Articles 28 and 29.  The Division proved its standard procedures and that they were followed when the Division mailed the Notice of Determination to Petitioner’s last known address on September 29, 2015.  The Notice was mailed to the address shown on Petitioner’s most recently-filed personal income tax return.  That the Division used a different (and more accurate) address on the Warrant subsequently recorded in this matter was irrelevant.  Petitioner filed his DTA petition on February 1, 2017, well after the 90-day deadline expired.  So, the Tribunal sustained the ALJ’s dismissal of the Petition as untimely.

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