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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 March 29, 2018 (covering DTA cases from March 22)

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This week we have two short Tribunal Decisions.  There was also an ALJ Order dated March 22nd, but we reported on that last week.  So this week is a pretty light lift.


Matter of Marthone; Division’s Rep: Charles Fishbaum; Taxpayer’s Rep: pro se; Article 22.  The Tribunal made short (a little over two pages) work of this late-filed exception, which was dismissed on the Tribunal’s own motion.  In my snarky parlance, the case was “pro se’d”  (Petitioner’s Request Overdue So Exception Dismissed).

Matter of Taveras Sister, Inc.; Division’s Rep: Adam Roberts; Taxpayer’s Rep: Hilario Taveras; Articles 28 and 29.  More swift justice here.  The ALJ dismissed the petition as late-filed (the petition was filed more than two years after the Notice and Demand had been issued), and as having been previously litigated before the DTA.  The DTA’s records indicated that the liability reflected on the Notice and Demand had been the subject of a prior ALJ determination that had sustained a BCMS order for the same taxes and tax periods.  And the DTA’s records indicated Petitioner did not file an exception with respect to that prior determination.  So the Tribunal agreed with the ALJ that the DTA had no jurisdiction to consider the merits of Petitioner’s case.

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