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 April 28, 2023
This week the DTA posted three ALJ Determinations. What recent popular culture moment involves three? How about this week’s episode of “Ted Lasso” (SPOILER ALERT!) in which he informs the team of the four key aspects of the Total Football strategy the team is adopting? The four aspects are conditioning, versatility, awareness, and a fourth to be determined. So, really there are only three, at least for now. In any case, our theme for this week’s TiNY is borrowed from Coach Ted.
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TiNY Report for April 13, 2023
Sorry, loyal readers, but client work takes precedence, and I had a load these past few months. In addition, we have been hiring and training new colleagues here to be able to serve the rising tide of clientele seeking to move out of New York, or who are being audited merely because they had the temerity to move out of New York. And New Yorkers are not the only folks who feel disrespected by the internal tax laws of their states of residence; our residency client-base in states like California, Connecticut, Illinois, Massachusetts, and New Jersey has been growing too.
TiNY Report for December 2, 2022
Loyal Readers: There are no cases on which to report this week, but it looks like I missed an ALJ Determination decided November 17 when I prepared last week’s report. It is summarized below.
TiNY’s Post-Thanksgiving DTA Update
My Thanksgiving dinner is mostly-digested and the snow on my lawn has mostly-melted. It is back to my regularly-scheduled programming, and this week my visit to the Division of Tax Appeals' website disclosed that the Tribunal posted two decisions and the ALJs issued three orders.
TiNY’s Pre-Thanksgiving DTA Update (Plus “Snowvember 2.0” Musings)
A Pre-Thanksgiving TiNY Update
TiNY Report for November 4, 2022 (Reporting on DTA Cases Issued September 22 and September 29)
TiNY is back with commentary and analysis on another group of DTA cases.
TiNY Report for DTA Cases Issued Since October 12, 2022
TiNY is back after a brief public sabbatical! In this blog, we're taking a look at three weeks worth of recent cases.
TiNY Report for April 8, 2021 (reporting on DTA cases issued March 24 and April 1)
For your consideration, constant reader: a Tribunal decision on a cigarette tax possession penalty and three ALJ timies. The timies are all dated April 1, and contain a footnote that has, in the past, been a trigger for sarcastic comments by yours truly. Normally I am not gullible enough to fall for April Fool’s Day scams, and I think the Supervising ALJ may be baiting me. But I respect him too much to not take the bait. He is Santiago from The Old Man and the Sea, and I am a ginormous marlin. So, let’s start with this:
Under the headline, “Say it ain’t so, Yehad!,” the Albany Times Union reported this weekend that Mr. Abdelaziz was not permitted to represent petitioners before the DTA. The article quotes “knowledgeable sources” and all three of the Determinations issued on April 1 as confirmation. The article also noted that Mr. Abdelaziz has been denied the opportunity to represent petitioners before the DTA several times in the past.
TiNY Report for March 25, 2021 (reporting on DTA cases issued March 11 and 18)
Greetings constant reader. The TiNY editorial staff is healthy, in the course of being vaccinated, and looking forward to things loosening up so we can actually appear before the DTA in the near future. Well . . . at least two of us are. I am actually wondering how a Judge will react to my request for an adjournment based on my inability to fit into any of my suits. Is that reasonable cause? I sure as heck hope so. Because I sure as heck have that problem right now.
TMI? There is no such thing at TiNY.
This week we have eight determinations on which to report.