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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 October 5, 2017 (covering DTA cases issued on September 28, 2017)

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One ALJ determination and one Tribunal decision this week. Both are real yawners. 


Matter of Salaria; Judge Russo; Division’s Rep: Hannelore Smith; Taxpayer’s Rep: pro se; Article 8.  A Notice of proposed driver license suspension was sustained.  Petitioner argued he was not the taxpayer to whom the Notice was issued because the taxpayer was the company whose tax liabilities were the basis for the Notice.  However, this statutory defense means you aren’t the person who is named on the Notice, not that the Division named the wrong taxpayer.  Petitioner conceded he was an owner and responsible person for the company, and even though there was possibly another 50% shareholder of the company who could share the liabilities, the Judge determined this fact wasn’t relevant because Petitioner would still be on the hook as a responsible person.  The Judge noted that if Petitioner wanted to challenge the liability or his responsibility for it, he needed to do so within 90 days of the issuance of the Notices of Deficiency. 


Matter of Napier; Division’s Rep: Adam Roberts; Taxpayer’s Rep: Steven Nussbaum; Articles 28 & 29.  The case was dismissed on timeliness grounds.  The Division met its burden proving its standard mailing procedures and that they were followed.  Petitioner’s BCMS request was deemed to have been filed untimely since he filed it after the 90 day limitations period expired.

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