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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LinkedIn ProfileTiNY Report for January 17, 2019 (covering DTA cases issued January 10)
This week, only one Tribunal Decision.
Matter of John J. Petito, CPA, PLLC; Division’s Rep: Robert Tompkins; Taxpayer’s Rep: pro se; Redetermination of Deficiencies or for Refund of Penalties for Failure to E-file under Article 1. Petitioner filed an exception to the ALJ’s Determination, which was issued April 5, 2018. In this concise 3-page Decision, the Tribunal held that Petitioner failed to timely file his exception, as it was filed a month after the 30-day limitations period passed. Though Petitioner attempted to argue he had 60 days to file the exception, the Tribunal disagreed because Petitioner never applied for an extension to file. The exception was dismissed.
Comment
Posted by Jim Mestl on January 22, 2019, 9:38 pm: