Chris Doyle on light blue and white bokeh banner

Christopher L. Doyle

Partner

Chris is Hodgson Russ’s State & Local Tax (SALT) Practice Leader. His practice spans most tax matters, but focuses primarily on New York State and New York City business taxes, including corporate income tax, unincorporated business tax, taxation of flow-through entities and their owners, and sales and use taxes.

On the client-facing side, Chris provides counsel for tax-wise transaction structuring as well as tax controversy representation at every level, from audit representation to representation before New York's Court of Appeals. He frequently represents taxpayers before New York State and New York City tax agencies and administrative hearing institutions.

Within the firm, as the shepherd of the SALT Practice, Chris’ primary goal is to have the members of this practice deliver timely, creative, practical, and otherwise excellent service to its clients. But Chris also helps the practice's partners envision and adopt amendments to the practice's strategic plan, a plan that is rolled out to SALT’s internal stakeholders (both lawyers and non-lawyers) for implementation. He takes the lead on internal growth, quality control, training agendas for new SALT lawyers and imagining what the clients of the future will need and expect from their SALT lawyers. He also regularly contributes to the Taxes in New York (TiNY) Blog, which consists of weekly reports intended to go out within 24 hours of the Division of Tax Appeals’ (DTA) publication of new ALJ Determinations and Tribunal Decisions. 

Growth of the group is a major objective, and in this regard, the Group intends for the Hodgson Russ SALT Practice to constantly increase its geographic footprint as client’s require (and technological advances permit) progressively less of our attorneys’ face-to-face time, and revenue-starved states press progressively harder both in the enactment of constitutionally-questionable tax laws and in the over-zealous interpretation of those laws on audit.

Chris also has less grandiose objectives for the practice, such as maintaining a culture of respect for clients and coworkers, so clients enjoy working with the SALT Practice and the members enjoy working with each other.

Chris exclusively practices U.S. law and is admitted to practice in New York.

Recognitions

  • Listed, Best Lawyers in America (Tax Law) 2024
  • Listed, Upstate New York Super Lawyers (Tax) 2010, 2012, 2015 - 2020, 2022 - 2023
  • Co-author, Bloomberg BNA New York Corporate Income Tax Navigator

News & Insights

  • SeminarTuesday, June 25 and Thursday, July 18605 3rd Ave., New York, New York
  • Blog Post

    Those of us on the West Coast of New York are enjoying summerlike conditions this week. We rarely get temperatures in the 80s consistently in May because the prevailing southwesterly winds blow across 250 miles of 50-degree Lake Erie water before reaching our editorial offices. Usually that results in a chill. But this week we have been treated to several days of unseasonable warmth as we roll into the holiday weekend. It would be perfect weather to stand outside of Key Bank Center and watch the Sabres play in the Eastern Conference Finals on a portable Jumbotron. But they would need to make the playoffs first. Maybe next year?

    And as I wrote the revised version of the second-to-last sentence in the above paragraph, I paused to consider whether it was most appropriate to use the plural or singular verb form when referring to the Sabres hockey team. The same goes for the Bills, Giants, Jets, etc. When one uses a team name that ends in “s” to refer to the team (and not the individuals making up the team), isn’t the team name a singular proper noun? Shouldn’t it be “The Sabres was victorious in its last game” and not “The Sabres were victorious in their last game?” I notice that every journalist I read treats team names ending in “s” as plural. In fact, it seems like team names are always treated as plural (e.g., “The Minnesota Wild are on a losing streak.”). But that doesn’t make sense to me. “Team” is a single noun, right?

    And this grammar conundrum, constant readers, is an indication of the lengths one will go to avoid entering one’s time charges and editing TiNY.

    To our three Canadian subscribers: The TiNY editorial staff hopes you enjoyed your Victoria Day long weekend and expressed appropriate homage to the long-reigning (63-plus years, second only to Queen Elizabeth!) and now long-departed Queen. As per Ray Davies: “Canada to India, Australia to Cornwall, Singapore to Hong Kong, From the West to the East, From the rich to the poor, Victoria loved them all.”

    There are three determinations to report on this week.

  • Blog Post

    Wow, wow, WOW! Some meaty, substantive tax law issues are addressed in this week’s DTA output of two Tribunal decisions, two ALJ determinations, and one ALJ order. PALs, and successors, and SaaS, oh my. And ALJ Law establishes (chronological) order in his court. Enjoy.

  • Blog Post

    The Rangers and the Knicks are in the second round of their respective playoffs. That doesn’t seem to happen very often. The internet says the last year this occurred was 2013. But we’ve had a total eclipse of the sun this year, so maybe both teams being in round two simultaneously is another sign of the forthcoming apocalypse.

    In a similar vein, the firm has an office in Toronto, and I visit that city frequently and very much enjoy my time there. I was thus somewhat verklempt when the Bruins knocked the Maple Leafs out of the playoffs last week. I did watch some of that series, and it was a good one, going the distance. There’s not a lot on television that is more compelling to me than a game seven in the Stanley Cup playoffs.

    We’re reporting on a decision, two ALJ determinations and a bonus New York City ALJ determination this week.

  • Blog Post

    Before getting into the cases, let us acknowledge that the better-late-than-never politicos in Albany have passed the 2024-25 New York State Program Budget and it has already been signed by the Governor. The Governor stuck to her “no increased tax rates on the wealthy” position even in the face of strong head winds produced by the leadership in the Assembly and Senate. Good for her. Look: She understands that New York can impose higher taxes on the wealthy, but that New York can’t compel the wealthy to pay those taxes when they may be avoided by moving to Florida, Tennessee, or Texas. And she understands it is relatively easy for the wealthy to move to states where they can pay less.  So much less than a few years’ worth of tax savings for a moderately high-income person is enough to buy a really nice house in south Florida. Thank goodness there are still some in Albany who consider taxation a pragmatic endeavor.

  • Blog Post

    There are two Determinations and two Orders this week. Of the three timies, two were resolved against the Division, which is statistically unusual. The other case involves the State’s dubious sales tax acceleration rule for motor vehicle leases. This case shows another instance in which New York is unjustly enriched by the lease rule which, in operation, results in New York collecting sales tax on lease payments even when the vehicle is registered outside of the State for extended periods during the lease. That’s just wrong.

    And this week TiNY continues on its mission to disprove the adage that “sarcasm is the lowest form of wit” by offering a pun that would fit easily under the belly of even the most gravity-bound sarcastic comment.    

  • Blog Post

    Eclipse mania was dampened at TiNY’s editorial offices by the presence of clouds. In Western New York, we were supposed to enjoy a spectacular view of the totality for several minutes.  But after two days of nothing but clear skies, the clouds moved in to darken the skies before the eclipse could darken the skies. And then, two hours after the event, bright sunny skies again. So, yeah, another situation in which Western New York approached the pinnacle only to be beaten down in the last moment. Add “cloud-obscured” to “thirteen seconds,” “wide right,” and “no goal.”

    Two orders and one determination this week. The two orders are atypical timies. The determination is a typical timy.   

  • Blog Post

    I have an active imagination, and I use it to fill in the knowledge gaps I experience from not being privy to facts.

    I reviewed this week’s cases and, unburdened with any facts or direct knowledge, imagined the following scenario which may not be accurate at all: In early 2023, the Powers That Be are informed that the then-current Supervising Administrative Law Judge is retiring and a new SALJ needs to be appointed. The appointee and the retiring SALJ get together and discuss a peaceful transition of power. Maybe the appointee asks: “What annoys you most about the job?” And the retiring SALJ says “I really don’t know what to do about petitions that arrive without the required information and attachments and are therefore facially invalid.” The appointee develops a system for addressing the issue: the DTA attempts to contact the petitioners by telephone and mail to give the petitioners an opportunity to cure the deficiencies in their petitions, and if there is no response or an inadequate response, the SALJ dismisses the petition. This works great for addressing deficient petitions if a telephone number has been provided. But there’s a bunch of petitions without telephone numbers that also need to be addressed. The appointee (now the new SALJ) develops a system to deal with those too but gives those petitioners more time to cure their petitions’ deficiencies since the petitioners or their advisors may only be contacted by mail, and the New SALJ determines that it is fairer to give those petitioners additional time. Plus, the appointee is busy with other administrative matters like keeping up with the steady flow of newly filed deficient petitions. 

    About a year after her appointment, and coincidentally a year (plus or minus) since letters were sent by the DTA to certain petitioners that filed facially deficient petitions, the new SALJ decides the time has come to start dismissing the insufficient petitions. Her first year of experience has taught her an important lesson: in the absence of applicable rules, she may chart her own course as long as it is even-handed and provides due process to the petitioners. So, she devises a new short-form “Determination Dismissing Petition” which she uses to dismiss facially deficient petitions, with prejudice. And that leads to the four one-page determinations posted on the Division’s website on March 28, 2024, and summarized below.

    If the reality is close to what I imagine, kudos to SALJ Gardiner for devising a streamlined process for addressing facially deficient petitions so these can be removed from the docket.

  • Blog Post

    In J.R.R. Tolkien’s “The Hobbit,” Bilbo and Gollum engage in a riddle contest. One of the riddles, edited (clumsily) for context, follows:

    This thing all things devours; Birds, beasts, trees, flowers; Gnaws iron, bites steel; Grinds hard stones to meal; Case is dismissed when its limit missed; Slays king, ruins town, And beats mountain down.

    One Decision this week. And if you are good at riddles, you probably guessed it involves time.

  • Blog Post

    Greetings. Your editor-in-chief is a little late to the game this week. Was Sunday’s St. Patrick’s Day the culprit? Good guess, but no. I was taking a few days off this week and needed to push TiNY a couple of days past our normal Tuesday deadline to get a few client projects off my desk.

    There are just two jurisdictional determinations to discuss. No surprises here.

  • Blog Post

    “Mr. Speaker, the Editor-in-Chief of the TiNY Report.”

    “Thank you. According to our subscriber statistics, TiNY added two loyal readers since last year.  But we lost one of our original twelve to retirement. So, the net gain in loyal readers is plus-one, and our loyal readership is now thirteen!

    “During the last year, the Editor-in-Chief undertook a mental ‘walk about’ a couple of times, leaving TiNY readers in a lurch. Now we have two additional writers to make certain we don’t go off the rails again.

    “To summarize, the state of the TiNY Report is strong.”

    And now back to our regularly scheduled programming.

    In other New York State tax news: The New York State Assembly and Senate are working on their “one-house” budget bills so budget negotiations can progress as the April 1 deadline approaches. Some media outlets (e.g., Spectrum News) have said that the Democrats who control the Senate and Assembly are reportedly considering new “wealth taxes” as part of their discussions. If you are an appraiser or a state tax lawyer (like us!), new wealth taxes will be great for business. But, in the long run, such taxes will simply accelerate the movement of wealthy individuals out of the State, which is bad news for New York. And, along those lines, State Comptroller Thomas DiNapoli and Business Council President Heather Briccetti Mulligan had a joint Op-Ed published in the New York Daily News on Friday, March 8. The Op-Ed discussed New York’s recent and significant out-migration, particularly among those working in the financial service industry, and what that might mean for the State’s fiscal stability. And it ain’t good. The not-so-subtle message to the Legislature: “Be very careful. New York is teetering on the edge of the abyss.” Briccetti Mulligan is the leader of the State’s most visible and important pro-business association. DiNapoli is a Democrat. When they get together on an issue, legislators should take note.

    But at least TiNY is in good shape, right?

    A Tribunal decision and two ALJ timies were issued by the DTA on March 7, 2024. The Tribunal decision was on a cigarette tax penalty issue. Those sometimes get my blood a-boil, but this one did not. Am I mellowing?

    Not likely.

  • Blog Post

    I tried to think of something clever to write about this being the first TiNY Report ever covering cases posted on “Leap Day,” but I was unable to come up with anything. I have consulted the internet and the next year during which Leap Day falls on a Thursday is 2052. I’m pretty sure I won’t be writing for TiNY at that point. But I come from long-lived stock, so there’s a chance I’ll still be reading it during my nursing home breakfast of stewed prunes and Jack Daniels. What? If I make it to 2052, you’re going to tell me I can’t have whiskey for breakfast? Good luck with that.

  • Blog Post

    There are exciting changes here at the TiNY editorial offices. My colleagues, Zoe Peppas and Peter Calleri, have agreed to help out on some of the case summaries. This week’s edition includes examples of our new authors’ work, and they seem worthy of TiNY’s high editorial standards. I hope you agree.

    As editor-in-chief, I get to hold the pen last. So, TiNY’s twelve (or so) loyal readers should continue to blame me for anything written in TiNY that is wrong, offensive, or just plain stupid. And absent special acknowledgement, the introductory paragraphs will continue to be written by yours truly. We wouldn’t want to deprive you of my wit.

    We are also revising our editorial schedule since we followed the old schedule only accidentally. Under our new schedule, we’ll post our summaries on the Tuesday following the Thursday the cases are issued by the DTA.

    Finally, TiNY’s “Portraits in Courage” award this week goes to the Honorable Jennifer Baldwin, who was the Division’s advocate in Matter of E. & J. Gallo Winery and the ALJ in Matter of Charles.

  • Blog Post

    This week: An observation from the middle of the road. Feel free to ignore it and skip directly to the case summaries if you correctly assume I am woefully ill-equipped to provide any sort of political commentary and should stick to tax.

    Hi. I’m Chris, and I think I may be a “bothsider.”

    As I write this, Comedian/Activist Jon Stewart is being lambasted by some for the content of his first Daily Show episode following a nine-year hiatus. In the episode Mr. Stewart took to task the presumptive presidential candidates from both major parties in a style that has been referred to as “bothsidesism” by certain commentators. Mr. Stewart doesn’t need me to defend him. He’s demonstrated that he can hold his own in pretty much any argument.* And the commendable ratings his return to the Daily Show attracted suggest that maybe there is a significant swath of “bothsider” Americans who: 1. Have healthy senses of humor, priority and proportion; 2. Appreciate when our late night talking heads identify and pillory hypocrites of every ilk biasing only in favor of whomever seems the most awkward or tone-deaf at the moment; and 3. Wonder how the heck the vociferous occupants of both extreme ends of the political spectrum were allowed to hijack political discourse and policy-making away from the occupants of the middle of the spectrum who now find themselves disenfranchised even though they hold an overwhelming majority. 

    Our Founding Fathers should have been less worried about the tyranny of the majority and more worried about the tyranny of the unrelentingly loud. 

    There were a decision and three determinations posted on February 15.

  • Blog Post

    I am writing this on the day after “Super Sunday,” a day which for many Americans is “Mediocre Monday.” I read in the news that a poll indicated 17 million of us were planning to call in sick for work today, and I observed that the parking garage near my office was pretty empty this morning. Not me. I need to get out another edition of the TiNY report for my twelve or so loyal readers!

    But before I get to the cases, let me make this pop culture observation: 2023’s Super Sunday commercials were much better than 2024’s. The 2024 Budweiser Clydesdale ad was pretty derivative, borrowing heavily from prior years’ efforts. And “Rudolph the Red Nosed Reindeer?”  Not a solid effort. And most of the other commercials seemed like an effort to vomit into my TV as many famous people as possible in a 45 second window. Along these lines, I thought the Dunkin’ ad was worthy of comment. I love watching J-Lo, Ben Affleck, and Matt Damon act. Heck, I’d be in heaven just watching them read me the instructions for programming my Roomba. But the Dunkin’ ensemble commercial didn’t resonate with me, and I was really turned off when Tom Brady was added to the mess.

    And normally I’d feel the same lack of appreciation toward a commercial featuring Western New York native Rob Gronkowski (Tom Brady’s Travis Kelce) in the totally irrelevant “Kick of Destiny” field goal challenge … except that FanDuel nimbly tacked on a Happy-Gilmore-esque homage to Carl Weathers who was in the K-o-D teaser commercials, and who passed away on February 1. It was both wry and poignant, which are two words that I rarely use when describing TV commercials.

    On the other hand, I thought Disney+’s commercial featuring some of the more iconic phrases from its video library was pretty classy. A plain white screen with text. No voice-over. Understated background music. And some of the best-known quotes in video-dom. It had me at “When you wish upon a star.” Of course, it may not rise to the level of “Typical timey. Typical result.” But not everyone has my ear for catchy phrasing.

    The DTA batted for the cycle on February 8, posting a decision, a determination and an ALJ order.

  • Blog Post

    Over the past two weeks the Groundhog did not see his shadow, and there have been a decision, a determination, and two ALJ orders. None of these developments seem particularly noteworthy to me, but you may find something interesting, constant reader.

    And now I can forget (for the umpteenth time) how to spell “Punxsutawney” for another year.

  • Blog Post

    There’s only one Determination to analyze from last week, and it involves earned income credits. I don’t have a great love for these types of cases since: (1) they are generally fact-based cases that rarely involve subtle legal issues that require parsing the Tax Law to determine the proper application of the statute, (2) the petitioners often represent themselves resulting in positions that are not properly-framed or argued, (3) most of these cases are resolved based on the burden of proof, and those types of cases either bore or frustrate me; (4) the cost/benefit analysis of litigating these cases is illogical; (5) and I despair for the people who need to rely on earned income credits. The whole area of law just makes me sad.

    And then I read this case, and I got a little mad too. Or maybe my emotional state is a Buffalo Bills play-off loss hangover.

  • Blog Post

    I’m trying to get back into my normal rotation again, and the DTA accommodated me by posting four ALJ determinations yesterday. Three are ho-hums, but Time Warner is an interesting study of what happens when the digital economy collides with an analog statute. In a more rational world, the Legislature would recognize that antiquated statutes haven’t kept pace and would pass new laws that more clearly apply to modern transactions. But as my colleagues frequently remind me: “We don’t live in Christopia.”  So, we are stuck with the Division and the courts trying to pound round-peg modern transactions into square-hole legacy laws. The result is an inefficient mess.

  • Blog Post

    I’ve been off the air for a while. I took a vacation abroad that put me behind schedule, and it took until the holidays to dig out. But that wasn’t the only thing that was going on. During my vacation, the DTA issued a determination on one of our cases. As regular readers know, I try to “Joe Friday” the cases in which Hodgson represents the taxpayer. But I found this particular determination so irksome that I couldn’t objectively describe it.  

    And I froze-up. Yep, full-on “bloggers block.”  Couldn’t write up a DTA case … for months.

    But it’s time to get back on the horse. I am going to cover all the December cases in this edition of TiNY. I don’t plan on going back before then and covering the other cases that fell through the cracks. And the next time I get jammed-up like this, I’m just going to list the determination/decision’s name, indicate it is a Hodgson Russ case and not write it up.

  • Blog Post

    Last month, we wrote about a recent ALJ Order dealing with New York’s application of the convenience rule to a situation where a taxpayer’s New York office was closed during COVID. In that piece, we noted that we expected a decision in February 2024 in the Zelinsky case, in which the petitioner was making similar arguments about the application of the convenience rule during COVID.

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  • Blog Post

    A warm Fall “hello” to TiNY’s twelve (or so) regular readers. TiNY postings are sporadic, and in the past you have needed to search our website from time-to-time to see if a new TiNY was posted. That seemed silly to us. So we have a new way to make your access to TiNY easier. If you go to the TiNY page of the Hodgson Russ website there’s a new link in the “About this Blog” box labeled “Subscribe Here to Never Miss a TiNY Blog.” That link will take you to a registration form, and if you fill in the requested information, you’ll get a link to TiNY sent to you by email every time we push out a new issue. Then you won’t need to check back on our website to see if we’ve posted a new TiNY. You’re welcome.

    My good colleagues in the Firm’s marketing group won’t like me saying this, but I gotta be me, and I don’t care if you enter fictitious information in the “Name” and “Company” lines of the registration form. I don’t want your personal information; I just want to make it easier for you to read TiNY. And I think the only thing I need for that is an email address. So, feel free to get creative with your entries on all of the lines other than the one for an email address. And thank you Mr. Bunny (first name “Bugs;” email b.bunny325@gmail.com); I’m truly honored that someone as famous as you cares to read my blathering. 

    As a third generation (on my father’s side) sailing enthusiast, I would be remiss if I did not acknowledge the passing of Jimmy Buffet. A parrot-head I was not. But I did like a whole lot of his music.

    An order and 13(!) Determinations were posted on August 31. Four determinations were posted on September 7. Our headliner this issue is 100+ page magnum opus on a pre-reform Article 9-A case penned by Judge Maloney. But first, the Order.

  • Blog Post

    **Editor's Note: You can now subscribe to Taxes in New York (TiNY) to ensure you never miss an update! To sign up, scroll down the TiNY website and click on the "Subscribe Here" link about halfway down the right side of the page.**

    There are one order and six determinations to report here. In the aggregate the six determinations make up 18 pages of jurisprudence, and all six end with, “It is ORDERED, on the motion of the supervising administrative law judge, that the petition is dismissed with prejudice as of this date.” So … nothing much to see here. 

    Something I have been wondering about for a while: Why are certain petition resolutions nominated as “Orders” while others are nominated as “Determinations”? I had assumed that Orders resolve procedural motions, and determinations resolve substantive issues. But a summary determination can resolve a timeliness issue, so my assumption cannot be correct. And all of the “Determinations” this week resolve motions brought by the Supervising Administrative Law Judge (“SALJ”). Is it that Orders resolve non-final matters and Determinations resolve matters that may then be escalated to the Tribunal? Does it even matter? 

    For fun this week (since there was nothing fun about the six determinations), I applied my creativity to identify a few new euphemisms for “dismissed.”

  • Press Release
  • Blog Post

    There were four ALJ determinations posted on August 17, 2023.  All were pre-hearing process determinations. How does one make interesting the analysis of three process dismissals and a timy dismissal?  Try writing them up as haiku!  For those unfamiliar with the format, haiku are brief poems in three lines and seventeen syllables.  The first and third lines of a haiku are five syllables, and the middle line is seven syllables.  They are intended to express, in elegant brevity, the essence of something the writer observed.  History will, no doubt, judge me harshly for attempting to apply the haiku structure to TiNY case summaries. 

  • Press Release
  • Blog Post

    The DTA snuck a few cases onto the website late on July 27, and I am just getting around to them now with the cases that dropped on August 3. There’s a Tribunal decision on a substantive legal issue, so, yay.  And Judge Maloney, before whom I have appeared at least a couple of times, dropped a petitioner-favorable combination determination on a case involving the dark years between 2007 and 2014 when combination was all about substantial intercompany transactions.

  • SeminarJune 21 - August 2, 2023605 Third Avenue, New York, New York
  • Blog Post

    According to Mentalfloss.com, the most covered pop song of all time is “Yesterday” by the Beatles. The most covered DTA issue is “Timy,” and this week’s rendition comes from a new voice (at least new to me), Judge Alexander Chu-Fong. His version sounds a lot like all the other versions I’ve heard. 

  • Blog Post

    Constant reader:  Your TiNY correspondent was vacationing in Kingston, Ontario, Canada, last weekend. And I decided to not risk the wrath of Correspondent Spouse by working on TiNY during my time away. But now I am back. And … there were an order and two ALJ determinations posted. The order is not your ordinary timy, one of the determinations is a very ordinary timy, and the other determination involves a sales tax license revocation dispute.  

  • Blog Post

    A Tribunal Decision and an ALJ Determination were posted last week. 

    With respect to the Tribunal decision, in its write-up of the ALJ’s determination, TiNY provided the Tribunal with a road map to reverse what seemed to me to be (with due respect to the ALJ) an errant grant of summary determination. But, I guess my analysis was wrong (hey, it happens). 

  • NewsHodgson Russ LLP State & Local Tax Alert
  • Blog Post

    Last month, New York State passed its 2023-24 Budget, better late than never. We highlighted a lot of the new provisions in a recent Tax Alert, but there are a couple of changes involving the Metropolitan Commuter Transportation Mobility Tax (the “MCTMT”) worthy of special note.  The MCTMT functions somewhat like a payroll tax on employers in the Metropolitan Commuter Transportation District (which includes the counties of New York, Bronx, Kings, Queens, Richmond, Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester). And it also applies to self-employed individuals, including partners in partnerships. 

  • Blog Post

    I may be turning into a crabby old man.

  • Blog Post

    The best thing I can write about the DTA’s production this week is that I get to use both of the words TiNY has created in the same sentence. This week there is one Tribunal decision and one ALJ determination, and they are a timy and a costy, respectively. And, as Forrest Gump once mused, that’s all I have to say about that.

  • Blog Post

    “It is a truth universally acknowledged, that a lawyer in possession of extra time, must be in want of a blog.”

    And with that paraphrase, I welcome you, constant reader, to the “Pride and Prejudice” edition of TiNY.

  • Blog Post

    I expressed a lack of sympathy for the plight of the petitioners involved in the cases I summarized last week. As I started reading through this week’s DTA production, my thinking was much more “on brand.” I am, after all, on “Team Taxpayer,” and I tend to revert to that norm absent some really annoying taxpayer antics. Anyway, I was easing back into my pro-taxpayer comfort zone when I read the last determination summarized below, and BAM!, I was blown right back into wondering just what-the-heck some Petitioners are thinking. And, not for the first time, I wondered whether the $500 frivolous pleading penalty is really a big enough deterrent.

  • Blog Post

    There were two determinations posted by the DTA on May 18, 2023. 

  • Blog Post

    I missed posting the May 4 edition of TiNY. I summarize the three timies that hit the DTA’s website on “Star Wars Day,” below.  I couldn’t cover those cases that week because I was too busy helping the Hodgson Russ  team get out our Alert on the revenue portions of the 2023-24 State Budget enacted during the first few days of May. And since TiNY is all about the Division of Tax Appeals, let me offer this slice of that Budget Alert:

  • NewsHodgson Russ State and Local Tax Alert
  • Blog Post

    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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  • Blog Post

    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.

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  • Blog Post

    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. 

  • Blog Post

    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.

  • Blog Post

    A Pre-Thanksgiving TiNY Update

  • Blog Post

    Update on DTA cases for 11/11/22

  • Blog Post

    TiNY is back with commentary and analysis on another group of DTA cases.

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  • Blog Post

    TiNY is back after a brief public sabbatical! In this blog, we're taking a look at three weeks worth of recent cases.

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    We have been trying to keep up with all of the questions from clients and practitioners regarding New York’s Pass-Through Entity Tax (PTET) with the deadline for making the 2021 annual election looming on October 15. We published a handy list of FAQs in State Tax Notes, covering the nuts and bolts of the PTET, state credits and the federal deduction. 

    Based on discussions internally, with other SALT practitioners, and with NYS representatives who were actively involved in the PTET legislation and guidance, we wanted to add a few more FAQs to our list.

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    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.

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  • Blog Post

    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.

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  • Blog Post

    In this edition, we recall the Bard’s Julius Caesar because, you know, the whole “ides of March” thing. And so: “Friends! New Yorkers! Twelve (or so) loyal readers! Lend me your eyes.”

    In Shakespeare’s play, the Soothsayer warns Caesar: “Beware the ides of March.” TiNY would have instead cautioned petitioners: “Beware the first of March” –  because in the four Tribunal Decisions issued on March 1, no petitioner was victorious. But, consistent with Marc Antony’s sarcastic eulogy of Caesar: Joe Endres, Emma Savino, and I write to report the decisions, not to praise them. And yet TiNY is an honorable institution (or so we’d like to think).

    Et tu, IBM?  Yup. On March 5, the Tribunal issued another Decision and another taxpayer defeat. An ALJ Order rounds out our presentation.

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  • Blog Post

    If you like sales tax (and/or the musings of our sales tax correspondent, Joe Endres) you are going to be in hog heaven this week. Of the five ALJ Determinations posted, three involve substantive sales tax issues. There is so much sales tax this week that I have stepped in to summarize one of the Determinations. They say March comes in like a lion. So true!

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    There were one ALJ Order and four Determinations posted since the cases covered in our last report.

  • Blog Post

    Since our last edition, there were one ALJ Order and three Determinations posted by the DTA, dated January 28. Nothing says “Be mine” on Valentine’s Day like a new TiNY Report.

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    I am trying to get TiNY back into the groove of publishing within days (instead of weeks) of the issuance of cases by the DTA. There were three Determinations and one ALJ Order posted to the DTA’s site last Thursday. PLUS, we have seen at least two Tribunal Decisions that, at least as of this writing, haven’t been posted yet, but should be soon. So we summarize those decisions too.

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    Happy New Year, constant readers. We had a special edition a few weeks ago, and then we were distracted by other developments. But now we are back to our regular menu consisting of (mostly) timies . . . Oliver Twist’s diet was more fulfilling. So we have several weeks’ worth of cases, including fourteen determinations and a few orders. And this week I am trying something new. I am going to offer our summaries by prioritizing the more interesting cases. Fortunately, one of the orders is pretty interesting (in the “They argued what!?” sense), so it gets the first slot.

    But first, a little “inside baseball”: Normally the ALJ’s issue their determinations and orders on Thursdays. We have been told that this practice allows taxpayers some extra time to file exceptions. Exceptions are due within 30 days of the determinations. The day an exception is due for a determination issued on a Thursday is the fifth Saturday following the issuance of the determination. But when a filing due date falls on a Saturday or Sunday, the law extends the time to file to the next business day (normally the next Monday). So issuing determinations on Thursdays gives petitioners and the Division a couple of extra days to file their exceptions. The December 16, 23 and 30 determinations and orders were issued on Wednesdays, so the parties will need to be extra-careful about adhering to the 30-day deadlines falling in January.

  • Blog Post

    The day many expected has finally come: Governor Cuomo has officially proposed his 2021 Budget and, as expected, it includes higher personal income tax rates for high-income taxpayers. 

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    I noticed that the New York State Department of Taxation and Finance (the “Tax Department”) posted here the instructions to the 2020 Form IT-558 this week. The Form purports to explain the Personal Income Tax addition/subtraction modifications implicated by the CARES Act and New York’s partial de-coupling from it. In this version the Tax Department corrects a few positions set out in a draft Form IT-558 it floated about a month or so ago (the “Draft”).

    Such a form is entirely necessary (indeed, something similar may be necessary for tax years prior to 2020 that were affected by the CARES Act). And I commend the Tax Department for circulating the Draft and then correcting it prior to issuing the final version. This is how government should work. In particular, I was pleased to read that the Tax Department had abandoned the Draft’s addition modification for income resulting from forgiven PPP loans.

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  • Blog Post

    ‘Tis the season for giving, and the DTA was in the giving mood last week, lavishing us with eight determinations (one for each day of Hanukkah) and two orders (one for each Buffalo Bills win in December—so far.)

    In this installment, Joe Endres tries his hand at the art of the obscure pop culture reference. And we’re taking two new authors, Katie Piazza and Tyler Gately, for test drives. Enjoy!

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    One decision slipped by us last week, but it was Thanksgiving, so we had other priorities. On a lighter note (we all know there is nothing light about Thanksgiving), there are no timies this week!

    And there is another reason for optimism! In a few weeks it will be December 21 – the shortest day of the year. Given how difficult and weird most days have been this year, the shorter, the better. Right?

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    We’re taking a new writer for a test-drive this issue. Constant readers, meet Joe Tantillo. Being new here, he heard: “Would you like to write a tiny report this week?”, when I actually asked “Would you like to write the TiNY Report this week?” Anyway, after he said “yes,” he really couldn’t back out when he realized the (thankless? non-billable? mostly-ignored?) wonderful opportunity he was being given. Even better: Joe said he told his family members that he was writing for a blog, and two of them said they were actually going to read it. So that should increase our readership by, like, 15%!  At this pace, we may have twenty or so readers by 2025.

    That was a couple of weeks ago. Since then the DTA has published another round or two of cases, so you get some of Joe and some of (very) Senior Editor Chris Doyle this week. Enjoy!

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    There were no cases on which to report last week. This week, there are two measly ALJ Determinations, and both are timies. It’s a good thing the TiNY editorial staff isn’t paid by-the-word. One of the timies involves an electronically-provided notice. Electronic issuance of notices… maybe it’s my age showing, but I just don’t trust the process. So, while I was writing this, I toggled my browser over to the Department’s website, logged-on to my OLS (on-line service) account, and confirmed that I have not elected to accept electronic delivery of any notice. If you have an OLS account, I suggest you do the same.

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    We have some pent-up cases this week. I took a few weeks off from TiNY because: (a) the cases were not particularly noteworthy, and (b) if I had to write up one more timy I was going to start my Thursdays by opening the bourbon bottle before opening my web browser. So I took a little mental health break from TiNY, and am now anxious to report on the one Tribunal Order, five ALJ Determinations, and two ALJ Orders from the last three weeks.

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  • Blog Post

    The DTA’s “month of misery” continues with five more determinations and an order dealing with (mostly) timeliness issues.  I feel like Bill Murray three-quarter’s of the way through “Groundhog Day.”  But instead of “I Got You Babe” by Sonny and Cher, the radio is playing “Time after Time” by Cyndi Lauper, and the chorus lyrics have been bastardized into something like:

    If you’re late and you file, you will get dismissed, timy after timy.  Then TiNY will post a brief summary, timy after timy.

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    From Chris: Our TiNY writing staff is still having problems getting our reports out.  This is almost entirely the fault of the Senior Editor (a/k/a me).  TiNY occupies a low spot on my priority totem these days. And last week, I was blind-sided by the DTA when it dumped nine(!) determinations onto the website rather late in the day on Thursday. Fortunately, two were sales tax cases that I could delegate to our TiNY sales tax correspondent, Joseph Endres. But that left seven determinations for me to summarize, and those seven weren’t compelling reads. So for a while, it was “Welcome to Back Burner, NY, Pop. 7.”

    As a good will gesture (and to show we care) we’ll be refunding our 12 or so readers 5% of the TiNY subscription fee they pay!

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    This week’s offerings include two decisions from the Tax Appeals Tribunal. I’m a fan of the Tribunal, and I love to see it tackle difficult issues such as the ones presented this week. One deals with the mostly factual issue of whether a petitioner was a responsible person liable for a business’s withholding taxes. The other deals with the legal issue of whether a non-US affiliate of Disney would not, for New York franchise tax purposes, be required to add back to income royalty payments it made to an affiliate. Reasonable minds may differ, and (with due respect to the Tribunal) you will see below that I surmise that both cases could have been decided differently.

  • Blog Post

    The phrase “Dog Days” does not refer to those summer days when it is so hot that your dog just wants to lie around and pant all day. Instead, the dog days are those days in the year during which Sirius—aka: the “dog star”—rises before the sun in the morning. This year the dog days fall between July 22 and August 22, inclusive. Even without the knowledge of the origin of the phrase, I might have guessed we were in the dog days this week because the DTA served us up a determination and an ALJ order on cases that are real dogs, appearing to involve ill-prepared petitioners arguing mostly baseless factual issues.

  • Blog Post

    A decision and four determinations this week. The decision is a little interesting. The determinations each involve jurisdictional, procedural necessities that are routine.

  • Blog Post

    Mea culpa, baby! Yes, your senior editor, who was in charge last week, neglected to post a summary of the solitary timy ALJ Order that hit the DTA’s website last week. There were many, many priorities in front of TiNY last week. And many, many phone calls from CPAs wondering just how one is supposed to apply New York’s “de-coupling” from the CARES Act in practice. Not an excuse . . . an explanation. We stand behind the timeliness of our publication. So feel free to contact the senior editor (at tiny@hodgsonruss.com) to request a ratable refund of the subscription fee you pay. He has agreed to pay these out of his own pocket!

    There are two decisions, four determinations, and last week’s order to report on this week. I was hoping to report that the Tribunal had continued down a path away from the “only reasonable construction standard,” but . . . no.

  • Blog Post

    A light lift this week with two determinations and an ALJ order. There were no earthshaking rulings in the trio.  However, there were a few interesting tidbits . . . and one run-of-the-mill timy.

  • Blog Post

    Below are Emma’s reports on a Tribunal decision and a very rare Tribunal order. The last time we saw a Tribunal order was in 2018.

    But before we get into all that, let me tell a true story about my trip back to the office on Friday. My visit to the office was necessary because I needed to get out a document with a “wet” signature. While I was there, I looked through the hard-copy mail that had been previously scanned and emailed to me. I do this from time to time to make sure that no time sensitive documents have missed my consideration. One of the documents was a Notice and Demand for $500,000 issued to one of our residency clients. It should not have been issued because the client (through Hodgson Russ) filed a timely request for conciliation conference. And once we drew the Department’s attention to the error, the Notice was promptly and courteously rescinded. The point of this story is not that a Notice had been issued in error, or that it had been rescinded, but that the Department sent an insert with the Notice requesting that my nonresident client sign up at http://donatelife.ny.gov/register to be a New York organ donor.

    There’s nothing wrong with being an organ donor. I am registered with New York as an organ donor.  And if you are reading this and live in New York, I encourage you to register as a donor too (just go to the link in the last paragraph). But it seems a little over the top for New York to ask a person who moved (or even just claimed to have moved) out of the State for a literal “pound of flesh” in addition to resident taxes and interest. It used to be that penalties were rare. Now penalties are the norm and the State wants your kidneys too!

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    Four determinations and three ALJ Orders this week. That’s a pretty big haul. But the cases were yawners from a substantive legal perspective. Timies galore!

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    Now we’re talking! There are two Tribunal decisions and four ALJ Determinations this week. Yeah, there are three timies and one other dismissal in the bunch, but one of the timies is a Tribunal reversal of an ALJ dismissal, and there are two cases that have some pretty involved substantive legal analysis. And, on balance, it was a pretty good day for taxpayers. Unfortunately, due to the complexity of the cases, our summaries are a bit more long-winded than usual.

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    May Day. MAY DAY. MAY DAAAAAAAAY!!!!!

    How very exciting! After a month of sitting on our pens (ouch), the TiNY editorial team finally has something on which to write. The Tribunal issued three decisions on May 1, ergo my “May day” reference. And if you are a fan of the Buffalo Sabres, you’ll recognize the line from the famous call, by play-by-play announcer Rick Jeanneret, of Brad May’s overtime goal to sweep the Bruins in the 1993 playoffs. And by “famous,” I mean legitimately famous. Jeanneret was inducted into the Hockey Hall of Fame in 2011, and the May day call was the one played as he mounted the stage to give his acceptance speech. If you can spare 53 seconds from your busy schedule, you can watch/listen to the call here.

    There were two timies in the trio, and I am going to give those only a cursory review. The third decision is a partial reversal of an ALJ determination in an Article 9-A case dealing with the old capital base tax.

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    Last week I wrote that I was worried we’d not see any output from the DTA for a while. Then I woke this morning to find the Tribunal dropped a decision on the DTA’s website yesterday.  Bonus!
    These are stressful times. Before summarizing the decision I offer the following tale to, I hope, relieve some of your tension:
     
    Distraught and exhausted, Chris goes to his analyst complaining of severe anxiety that is disturbing his sleep. The analyst asks, “When you are asleep, do you dream?” Chris replies, “Yes.”
    The analyst asks, “And do you remember your dreams?” Chris responds, “Yes. I have two recurring dreams. In the first one, I see myself looking down on an old-fashioned three-ring circus. I feel driven to protect the people watching the circus from rain and the other natural elements. The responsibility makes me very apprehensive.”
    “Ah, I see,” says the analyst. “And what do you think that dream means?” Chris says, “I don’t know.”
    The analyst asks about the second dream, and Chris reports, “In the other dream, which also makes me feel very anxious, I am off camping with a family. During the day, I am stuffed away in a backpack, but, at night, I am stretched, strung-out and gaze down on the family while they sleep safely underneath me in the forest.”
    The analyst says, “I think I know what your problem is. You’re two tents.”
    On a much less humorous note (and  just to close the loop on this issue), New York State has officially extended the 2019 state tax return filing and payment deadline from April 15 to July 15, 2020. There is no requirement to file an extension request to obtain this automatic deferral to July 15, 2020.
    For estimated tax filers for 2020, the deadline for filing and payment of the first 2020 estimated tax installment is also deferred from April 15 to July 15. There is no deferral as of yet regarding the second 2020 estimated tax installment due June 15. I mentioned this in the March 26, 2020 TiNY Report and now we have clarity from the NYS powers that be.
  • Blog Post

    Are you good?

    Our entire TiNY writing staff (all three of us) claims to be healthy. But since we are all practicing from off-site locations this week, I cannot confirm that information. And TiNY’s lawyers (same three people) have said that confirming health information and then publishing it here is probably a HIPAA violation anyway (damned lawyers). I can confirm that I am asymptomatic, but I have put on a few pounds as a result of my new compulsory lifestyle which has morphed from a work/life balance to a work/life merger. There are upsides, of course. My 30-minute commute is now a 30-second commute. And I (finally) have a corner office worthy of the Editor-in-Chief of the TiNY Report.

    I’m as busy as I’ve ever been, doing client work, tracking COVID-19 state tax developments, and getting alerts out to our clients and other interested parties. On that issue, I know they’ve got to be busy with other stuff, but, as of this writing, the Department of Taxation and Finance has not posted anything official on its website to the effect that income tax filing and payment deadlines are extended to July 15. The Director of Budget and the Governor have stated in separate press conferences that the deadline will be (or has been) extended. The Director of Budget’s statement appeared to be predicated on the assumption that state deadlines were dependent on federal deadlines, which is not the case: New York has deadlines that are distinct from the federal deadlines. And there was an email received last night by many accountants from Governor Cuomo stating “New York State's income tax filing deadline is delayed until July 15, 2020. Because New York State requires electronic filing, the date for filing state personal income taxes automatically travels with the federal filing date, which is now July 15. Further guidelines will be released soon.” I’m not sure how electronic filing controls legal filing deadlines, but I think that the that the Department of Taxation and Finance and the IRS share the same electronic filing processing platform, so it may be practical and not legal factors that are driving these statements. And the Governor’s statement, which is the most authoritative statement out there as of now, doesn’t say anything about Q1 estimated tax payments. So, until I see official guidance from the Tax Department, I’m planning on filing my New York return and paying my New York Q1 estimate on April 15. Y’all can do what you want.

    There are one Decision, three Determinations and three ALJ Orders this week. Under the circumstances, this may be all we get for a while. Until next time, I hope you’ll heed Duke’s advice to his successor as Governor of American Samoa: “Be firm, fly low and stay cool” (GB Trudeau, “Doonesbury” January 10, 1976).

    Chris

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    To our twelve or so regular readers: 

    We hope this finds you healthy and safe. 

    As best as we can ascertain [sound of us knocking on a wooden desk] our SALT team is in good shape and being productive, most from the safety of their homes. We have SALT lawyers in our Buffalo, New York City, Albany, and Palm Beach Offices. Twelve of our SALT lawyers are Buffalo-based. This week, four of us have been coming into the office because: (1) we felt we’d be much more productive here than at home, (2) our skeletal staff needs someone to talk to when questions arise, (3) we need someone to track any notices that arrive by regular mail, and (4) there’s office supplies, IT equipment and, of course, toilet paper here that need protection. The quiet is surreal. Those of us in the office hope/think our risk of contracting/spreading the virus is minimal since our floor is pretty much devoid of other humans. But although we’re smart about taxes, epidemiology is not in our wheelhouse – so we’ll see. 

  • Blog Post

    One Determination this week, but it is worthy.

  • Blog Post

    This week we have two determinations and two orders. It seems fitting that they came in pairs the day before Valentine’s Day, but, unfortunately, there was no love for the taxpayers.

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    After a week of silence, we have a pair of determinations, an ALJ order and a decision. In our opinion, the ALJ order deserves lead-story placement. The other rulings are workaday.

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    This week we have a handful of sales tax cases, much to Joe’s delight. Since some of them are less-than-exciting timies, we decided to let him off easy and spread the cases around this week, so you’ll get a bit from each of us. Unlike Joe (did we tell you that he likes sales tax . . . a lot?), we expect you’ll be able to contain your enthusiasm.

    Also, from the DTA’s website:

    “This year, Roberta Moseley Nero [President of the Tax Appeals Tribunal] received the Lawrence L. Lasser award in recognition of outstanding service to the National Conference of State Tax Judges at its annual meeting of state tax judges and tax tribunal members. This meeting is sponsored by the Lincoln Institute of Land Policy, a nonprofit organization that seeks to improve quality of life through the effective use, taxation, and stewardship of land. The award is named for Lawrence L. (Larry) Lasser, the first Presiding Judge of the Tax Court of New Jersey and one of the founders of the National Conference of State Tax Judges.”

    Congratulations President Mosely Nero!

  • Blog Post

    I apologize for the extended length of last week’s offerings. Two of the cases were heavy lifts. As much as we strive for pithiness, every once in a while we must sacrifice conciseness for completeness. Not to worry: I am back at the helm this week with two quick-hitters (a determination and an order), one of which is a timy.  

  • Blog Post

    Happy New Year TiNY readers! Not only has the year changed, but there are a few changes going on here at TiNY as well. You may have noticed a byline on the posts for the last few weeks and wondered what that was all about. Well, TiNY has added a new author to the mix, our own Joe Endres, to report on sales tax cases, and today is his debut!

  • Blog Post

    The Christmas Eve Massacre of 2019

    'Twas the day before Christmas, sitting in my desk chair

    I booted-up my computer to see what was there.

    I logged onto Explorer and the DTA site,

    Did the Tribunal post something on which I might write?

    I found nothing from the Tribunal to mock or to praise.

    But there were early postings from four ALJs!

    And the quality of the rulings was better than usual,

    With issues substantive and sometimes Constitutional.

    In skimming the wisdom of unbiased fact-weighers

    The sentiments expressed seemed anti-taxpayer

    So I dutifully read and scoured each one

    And now observe with confidence: No Petitioner won . . .

  • Blog Post

    There are three determinations and three orders this week.  But first, this rant:

    The longer I do this tax thing, the more I appreciate the fine line state legislatures must walk.  Unlike the federal government, states typically are not permitted to “deficit spend.”  So for every dollar that goes out the door during a state’s fiscal year, a dollar has to come in the door.  In times of economic malaise, finding those dollars can be difficult.  And finding dollars became more difficult when the first President Bush said “read my lips,” making increases in tax rates and new taxes an easy target for every self-proclaimed fiscally conservative candidate, with a consequence of making it more difficult for career law-writers to raise tax rates.  So legislatures reach for gimmicks, and tax administrators stretch interpretations, all in the service of their state’s fiscal volcano whose growing hunger is assuaged—not by an increasing number of virgins—but instead by larger dump trucks of dollars. 

    And while I appreciate the difficulty of legislating taxes, there are constant reminders of when it has been done poorly.  Cases in point:  Two of this week’s determinations consider the tobacco products tax under Tax Law Article 20.  New York has a slew of special taxes and tax compliance procedures applicable to the tobacco/cigarette industry.  Even if they were well-intentioned, these special laws have, I posit, the unintended consequence of fomenting illegal activity.  I can imagine you groaning “Lighten up-Francis.*  Surely you don’t mean that taxes create crime.”  But that is exactly what I mean.  Any time a state, through targeted taxes, makes a product two times more expensive when purchased in-state than when purchased in the surrounding states, profit-maximizing ne’er-do-wells are going to crank-up illegal smuggling activities.  In New York, think cigarettes.  In California, think gasoline.

    Along the same lines, laws that make compliance more complex, expensive, and/or difficult discourage compliance.  No surprise there.

    I don’t applaud or encourage illegal behavior.  But when a legislature enacts (or perpetuates) laws which make the economics (or the compliance environment) of a situation so lopsided as to discourage legal behavior, the causal relationship should be acknowledged.

    And now, back to our regularly-scheduled programming.

    * Meme from “Stripes” (1981).  Google it.

  • Blog Post

    We are easing into the holiday season here, which is to say that we are trying to get as many things as humanly possible wrapped-up so we may better address the inevitable year-end client emergencies. The DTA is being a team player by not posting many decisions/determinations/orders. Indeed, there is nothing new on the DTA’s website as of this writing. That said, we’ll check the DTA’s website over the next few days to make sure it didn’t pull the old switcheroo on us and decide to start posting on Fridays.

    This week is an ideal time to repost our “Disclaimer.” A link to our Disclaimer is always at the bottom of our TiNY webpage, but we expect it is rarely read. So, during slow news weeks like this, we sometimes post the Disclaimer so all of our readers understand TiNY’s limitations. In short: You shouldn’t rely on TiNY Reports for anything other than a quick overview of the cases addressed.

  • Blog Post

    There’s a Decision this week that suggests that we often think the same way as the Tribunal. This is rewarding in many respects. First, it suggests that we can empathize with the Tribunal and the decisions it offers and thereby give our readers and clients better insight. It also suggests that the Tribunal members sometimes think like we think. Good times!

  • Blog Post

    We have one Determination and one ALJ Order to report this week. The Order is a quirky little tune. The Determination is a freakin’ opera! 

  • Blog Post

    No ALJ determinations or Tribunal decisions were posted last week, ergo we did not waste your time sending out a TiNY Report. This week there are two new Tribunal Decisions (hooray!).  And after we started to write this edition, the DTA posted four new ALJ Determinations, three from October 3 (where were they last week?) and one from October 10.

  • Blog Post

    Only two determinations and one ALJ order as of this writing. The determinations were posted last week, but we like to give the litigants time to receive and read their determinations before we post our summaries, ergo our intentional delay. And for fun, this week we provide pop music quotes that are barely relevant to the cases.

  • NewsForever Young
  • Blog Post

    This week we have four cookie-cutter Determinations.  I am going to give cookie-cutter summaries.  You need read only one of the summaries since they are all the same.  In the past, I would write one summary and then write “ditto” for each of the subsequent cases, but I have recently discovered that our website allows you to search TiNY for our summaries; so henceforth, I will provide summaries for all cases instead of saying “see above.”  And yeah, this is the second time this decade I used “henceforth” in a sentence.  I try to avoid anachronistic words and phrases, but I guess my guard was down this week.  Mea culpa.

  • Blog Post

    Today we report on three determinations. Two are quick-hitters. One requires a little more analysis.

  • Blog Post

    After two weeks with sparse output from the DTA, we should have realized that it would ramp back up at some point. This week we have two decisions and seven determinations.

  • Blog Post

    As of this writing, there’s nothing posted by the Tribunal and the ALJs have posted only one Order.  Not only is it a “timy,” but it’s a timy-squared!

  • Press ReleasePress Release
  • Blog Post

    We’re in the “Dog Days” of summer now. But you wouldn’t know it from the DTA’s output, which this week includes three Tribunal decisions and four ALJ determinations. There’s a timie or two, but the cases addressed mostly substantive issues, and Matter of Catalyst Repository Systems, Inc. is a noteworthy decision.

  • Blog Post

    On June 24, Hodgson Russ LLP filed petitions for certiorari with the Supreme Court of the United States (“the Supreme Court”) in two cases involving the double taxation of taxpayers who lived in another state but were “statutory” residents of New York because they had a place to live in New York and were in New York 183 days or more. The cases are titled: Samuel Edelman and Louise Edelman, Petitioners v. New York State Department of Taxation and Finance, et al. (“Edelman”) and Richard Chamberlain and Martha Crum, Petitioners v. New York State Department of Taxation and Finance, et al. (“Chamberlain”).

  • Blog Post

    As of this writing, three Determinations and one ALJ Order. No “timies.” Being an author brings almighty powers. Case in point - I just created a word: timy \tīm-ē\ n. (2019): a division of tax appeals order, determination or decision involving the issue of whether a taxpayer filed their request for conciliation conference, petition for administrative law judge hearing or an exception to the tax appeals tribunal within proper time limits. pl.: timies. 

  • Blog Post

    As I was rushing to finalize some pre-holiday work, I paused to check the DTA’s website, and guess what I found? Two ALJ determinations and an Order posted a day early (picture fireworks and cheering)!!

  • NewsBuffalo Business First
  • Blog Post

    This week we have just one ALJ order on which to report. And it’s on a timeliness issue to boot (just shoot me). Next Thursday is July 4th, so it may be a few weeks before our next post. Enjoy a safe holiday! 

  • NewsAlbany Business Review
  • Blog Post

    A Decision, a Determination, and an Order this week (which was missed last week). We never said we were perfect, but we will try to not make this a habit.  

  • Blog Post

    We have a pretty full deck this week with two Determinations and three Tribunal Decisions, one of which was litigated by our shop. It’s a fun-filled week with Walt Disney, South Korea addresses, haunted houses, Fourth Amendment and Eighth Amendment issues, and Native American tax free (or not) cigarettes – and only one of the decisions is on timeliness. So sit back and enjoy the show – don’t worry, unlike Frightworld (see below), we don’t have actors pushing you forward, compelling you to read faster.

  • Blog Post

    We weren’t on vacation last week. There was no TiNY Report because the DTA provided nothing on which we could report. Sometimes we write something quirky on those days when we have no cases, but last Thursday found both of the TiNY authors at Building 9 in Albany meeting with folks from the Tax Department on a case that could eventually become fodder for TiNY. And on Friday I found myself behind on my client work as a result of the Albany trip. So you got nothing, Spaulding, and you liked it!

  • Blog Post

    Today’s cases offer four (!) Tribunal decisions, one of which is on a case litigated by our shop.  SPOILER ALERT! It did not go well (see the details below). Indeed, taxpayers were pretty much 0-9 for the week, so at least we had company.  If you know math, you’ve probably already guessed that there are also a handful of ALJ Determinations, most of which address (gag) timeliness issues. This week, in our continuing effort to educate our readers (and entertain ourselves) on both New York tax developments and pop culture references, each of our entries concludes with a quote from the American Film Institute’s “AFI’s 100 Years…100 Movie Quotes.”  Enjoy!

  • Blog Post

    Only one decision today, but it is a good one.

  • Blog Post

    There are three determinations this week.  One is the obligatory timeliness case, but the other two delve into taxes we don’t get to read about too often:  The Article 9-A Franchise Tax and the Real Property Transfer Tax.  Good times!

  • Blog Post

    The Tribunal posted its March 22nd decision in Matter of Moody’s Corp. and Subsidiaries (Division’s Rep: Jennifer Baldwin; Taxpayer’s Rep: Marc Simonetti and Evan Hamme; Article 9-A),  after last Thursday’s TiNY was published.  The decision is important enough to cover in a supplementary edition.

  • Blog Post

    This week reinforces Doyle’s Second Corollary to Murphy’s Law*:  “There won’t be any timeliness cases the week you are on vacation, but there will be at least one the week you get back.”  We have two ALJ determinations to report on this week.  And, as you might have guessed, one determination considers the timeliness of a request for conciliation conference.

  • Blog Post

    They say “March comes in like a lion and goes out like a lamb.”  But the DTA’s first-week-in-March, one-determination/two-decision output looks a lot like the lion Dorothy Gale befriends on her Oz-trek: one better suited to mint jelly than the stalk-and-kill.  The sole determination this week is on a license suspension issue, and the two Tribunal decisions are on timeliness issues (yay…growl…roar…).

  • Blog Post

    Don’t shoot the messenger.

    The DTA didn’t post any of its February 14 output until today. We called last week to inquire if any decisions, determinations or orders were going to be posted and were told that the person responsible for posting such decisions was out. I guess that person was way, way out. In any case, ALJ orders were issued on February 14th and 21st. One determination was issued on the 14th and two determinations were issued on the 21st.  Consistent with our mission, we’re reporting them within one of the date they were posted.

  • NewsAlbany Business Review
  • NewsBuffalo Law Journal
  • Blog Post

    This Valentine’s Day saw the DTA post four ALJ Determinations.  Nothing says “I love you” like four ALJ Determinations when not a single one involves timeliness!

  • Blog Post

    Despite the cold weather last week, we had four ALJ Determinations and one ALJ Order to review this week. Four of the five are on dull-as-dishwater timeliness issues.  Which is why last Friday, in an effort to make it more fun to review/edit the summaries before posting them, TiNY’s senior editor created the “timeliness game” in which he did a shot of Jack Daniels every time any word with “timely” as its base (e.g. untimely, timeliness, timely) appeared in a summary.

    And that is why this wasn’t posted until Monday.

  • Blog Post

    Just two ALJ determinations this week.  But no timeliness issues.  So, “yay” for that, I guess.  But as you’ll see, the cases are less interesting than they could have been.

  • Blog Post

    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.

  • Blog Post

    Just one Order from the Tribunal this week on which to write.  So we are embellishing this week’s TiNY Report with a joke and a pop-culture quiz.

  • Blog Post

    Sometimes I wonder…Why is it that, sometimes, the DTA does not post decisions/determinations on its website until after TiNY comes out?  Feel free to post an answer to this question in the box below for “comments”.  If we get some funny answers, I’ll share them next week.

  • Blog Post

    This Fall the pattern with the DTA has been feast or famine, and this week we’re back to famine: no decisions, determinations or orders.  This ought to surprise no one since the DTA’s output is generally released on Thursdays and last Thursday was Thanksgiving.  So, as we often do when stuck with nothing on which to write, I’m reposting our Disclaimer, since it is good reminder that the TiNY Report has its limitations, they are intentional, and you should consider these limitations when relying on the TiNY Report for anything other than general information and entertainment.  Enjoy!

  • Blog Post

    Last Wednesday the DTA posted two ALJ Determinations and one ALJ Order this week.  Happy Thanksgiving to us!   

  • Blog Post

    After two weeks of subsistence dieting, this week we are back on our feed with two ALJ Determinations and one Tribunal decision.   

  • Blog Post

    A CRY FOR HELP[1]

    What the heck is going on? Last week there was one late-released Tribunal Decision from two weeks ago (on which we have already reported), and then this week there is nothing.

  • Blog Post

    Patient readers:

    I don’t know what to tell you.  Nara and I checked the website eight gazillion times last week and saw no new cases.  So this is what I started to write last Thursday:

    When I went to the DTA’s website this morning I was greeted by the visual equivalent to the sound of crickets.  As of this writing, nothing new has been published there since the Tribunal’s October 22nd Amicus Brief Order on which we reported in Tuesday’s TiNY Extra!

    Having no new cases on which to report is awkward for me.  It’s like seeing your best friend from college for the first time in twenty years and blanking on anything to talk about other than what your kids are doing (Mine are doing just fine, by the way.  Thanks for asking!). 

    There were a couple of cases at the Third Department on which I could have reported.  But one was litigated by our office, may be destined for the Court of Appeals, and opining on it seems like an unnecessary risk.  And the other was kind of a yawner.  So I thought, maybe, we wouldn’t publish a TiNY Report for November 1.

    Then I looked this morning (Monday, November 5) and found a new Tribunal decision posted for October 23rd!  Did we miss this?  Did the Tribunal post it just today?  I don’t know and I don’t care.  I’m just happy we have something on which to write.

  • Blog Post

    The Tribunal snuck-in an order on Monday, October 22.  It wasn’t posted until this week, so we didn’t report it last Thursday.

  • Blog Post

    This week we have two ALJ Orders and three ALJ Determinations. 

  • Blog Post

    This week we have two ALJ Determinations and two Tribunal Orders. Only one (yay!) covers a timeliness issue. 

  • Blog Post

    There’s one ALJ Determination on a timeliness issue and one Tribunal decision regarding domicile this week.

  • Blog Post

    Just two ALJ Determinations this week (at least as of this writing).  There is a timeliness case and a child care credit case.  The determinations are pretty straightforward, warranting the brief summaries set out below.

  • Blog Post

    The stream of cases rolling out of the DTA has slowed to a trickle as the summer wanes.  There’s only one ALJ determination today.

  • Press ReleasePress Release
  • Blog Post

    The lazy days of summer continue with only one determination this week.

  • Blog Post

    These are the dog days.  And not surprisingly, today’s single DTA output is a yawner.  I have thrown in some “other news” to pad this week’s report.

  • Blog Post

    Last week, in an effort to make the TiNY Report even more fun to read, I wrote something implying that Sturtevant, Wisconsin is a fictional municipality.  The outpouring of criticism (well, the one email) I received was mind-blowing.  Having posted for more than a year with absolutely no replies from our twelve (or so) readers, I was shocked to find an email from Sturtevant Village Board President Jayme Hoffman in my mailbox castigating me for poking fun at his “bucolic hamlet in Racine County in your self-serving and pretentious tax blog”, and “demeaning our 10,000-plus citizens”.  Jayme demanded a retraction, although he said a printed apology would be acceptable.

    So, Jayme, here it is:  I’m sorry that I made fun of the name of your village, which to me looked like a fake name and when I sounded it out reminded me of the sound my lawnmower makes when I am trying to start it for the first time in the Spring (rar rar, rar rar, sturtevant…[pull out the choke]…rar rar, rar rar, sturtevant…[push the choke back in]…rar rar, rar varoom!).  Sturtevant is obviously a real place with real people, and it was wrong for me to make fun of its name even though I am confident that most of our regular readers would have understood I was just kidding. 

    And to TiNY’s regular readers:  I apologize for the previous two paragraphs which are almost entirely fictional:  Jayme didn’t contact me, though he is the president of the Sturtevant Village Board (for more information see http://www.sturtevant-wi.gov/ ); outside of Hodgson Russ lawyers, no one has ever emailed a response about a TiNY Report; my lawnmower doesn’t have a manual choke; TiNY probably doesn’t even have twelve (or so) readers; and I am not really apologizing because I assume the fine folks of Sturtevant can recognize and take a joke and none of them read TiNY anyway. 

    And because of my textual meanderings you have probably already guessed it is a slow DTA week.  There’s only one Determination and one Decision .

  • Blog Post

    Welcome to this week’s edition of TBR’s* “Good Beach Reads” with your hosts Chris Doyle and Nara Tjitradjaja.  Today we review two Tribunal Decisions and two ALJ Determinations. 

    Let’s start with the Determinations.

  • Blog Post

    A light load this week, which one might expect for the week after the Fourth of July holiday.  Since we have only one ALJ Determination to summarize, I am also going to offer some views on the DTA’s recently-released 2017-18 annual report as filler.

  • NewsTax Analysts
  • Blog Post

    Three ALJ Determinations and nothing else this week.

  • Blog Post

    One Tribunal Decision, one ALJ determination, and two ALJ Orders this week. 

  • Blog Post

    Wow.

    This morning the U.S. Supreme Court sent a shockwave through the Internet—and the SALT community—by issuing its long-awaited decision in the South Dakota v. Wayfair case and resoundingly overturning the Quill physical-presence nexus standard that had been the law of the land for sales tax purposes for the past several decades.

  • Blog Post

    Two Tribunal Decisions and one ALJ Determination this week.  Two of the offerings did not primarily involve timeliness.  But all of the taxpayers lost.

  • Blog Post

    Welcome to Chez TiNY.  Today’s specials include five ALJ Determinations.  Two are worthy meals.  Three are timeliness matters that will leave your hunger for substance unsatisfied.  Regrettably, we ran out of Tribunal Decisions last week.

  • Blog Post

    This week we have one Tribunal Decision, one ALJ Determination and no Orders. 

  • Blog Post

    We didn’t issue a Report last week because there weren’t any determinations, decisions or orders to report.  The absence of the Report was noted by…no one.   Constant Reader:  Did you assume there were no cases?  Did you feel a sense of relief?  Did you simply not notice (say it ain’t so!)? 

    This week’s paltry offering from the DTA was a single Determination, and that was one based on timeliness.  Ugh.

  • Blog Post

    On March 7, 2018, the NY Tax Department issued its first income tax advisory opinion of the year. The content of the advisory opinion, a review of the rules governing the timing of the tax credits associated with the state’s Brownfield Cleanup Program, isn’t particularly noteworthy. What struck us here at Noonan’s Notes, and made the opinion blog-worthy, is the timing of the opinion. Though the Tax Department has many functions (e.g., return design and processing, enforcement/audit, tax collection, etc.), this opinion may illustrate that additional resources should be allocated to its interpretation and education functions.

  • Blog Post

    After last week’s deluge of cases, we’re reporting only one ALJ Determination this week.  Good news for me: it’s not a timeliness or license suspension case!

  • Blog Post

    For years we’ve been following a ticking income tax time bomb of sorts, dealing with a big 2017 issue for hedge fund managers receiving deferred income. We first started talking about this in 2013 (click here for the article) and followed-up on it a few times later (including here), wondering how states would react to all this. But up until last week, we’ve heard nothing from the New York tax department on the issue.

  • Blog Post

    This week we have one short Tribunal Decision on a timeliness issue.  Which is good, because I’ll need the extra time to digest the Budget which passed in both houses of the Legislature late Friday night (as of this writing, it doesn’t appear it has been signed by the Governor yet).

  • Blog Post

    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.

  • Blog Post

    This week we have two ALJ Determinations and one Tribunal Decision.  There was also an Order dated March 22nd that leaked on to the website.  Our standard practice is to wait a week after the issue date to report on determinations and decisions, so the parties have time to read and digest them before we start tossing our grenades.  But since this one is “only” an order, we’ll blab about it.

  • Blog Post

    BAM!  One ALJ Determination this week and the DTA website says there will be nothing else.  So we’re going to press early!

  • Blog Post

    “The defense is wrong!”  There’s a courtroom scene in “My Cousin Vinny”  in which defense attorney Vinny Gambini (Joe Pesci) hands expert witness/girlfriend  Mona Lisa Vito (Marisa Tomei) two photographs and asks her to confirm that the defense’s theory of the case “holds water.”  After reviewing the photos with a critical eye, Ms. Vito loudly declares “No, the defense is wrong!”  It all works out; while the truth Ms. Vito deduces from the tire tracks in the photographs trashes Mr. Gambini’s articulated theory of the case, it nonetheless exculpates the defendants Mr. Gambini represents.

    Do I have a point?  Sure.  It’s OK if you’re wrong every once in a while.

    And I think I was wrong two weeks ago when, after excoriating the authors of the Memorandum in Support (MIS) of the Governor’s Revenue Budget Bill for a lack of balance and accuracy, I made the following statement:  “[T]o say that the result in Sobotka ‘leads to absurd results’ while not acknowledging that the proposed ‘legislative fix’ leads to results that many would view as even more absurd is, at best, disingenuous.”   After publishing that, I tested my hypothesis by talking with a few knowledgeable tax practitioners, and their opinions were that Sobotka and the legislative fix could lead to equally absurd results. 

    Anyway, it seems I may have been engaging in the same type of hyperbole I accused the MIS’s authors of when I said that the legislative fix would lead to results “that many would view as even more absurd,” and I apologize.  At TiNY, inaccuracy is bad, but hypocrisy is worse.

  • Blog Post

    A slow news day: Just one Tribunal decision.  

  • Blog Post

    Two ALJ determinations and one Tribunal decision this week.

  • Blog Post

    We have a cornucopia of stuff to lay on you this week: Three ALJ Determinations, two Tribunal decisions, two ALJ Orders and some other news. Bon appétit!

  • Blog Post

    We greet the New Year with three ALJ Determinations and two ALJ Orders this week.  There is nothing from the Tribunal. 

  • Blog Post

    One ALJ Determination and nothing else this week.

  • NewsState Tax Notes
  • Blog Post

    On Friday afternoon, we emailed many clients and friends regarding the possibility of a “last chance” to claim a disappearing federal income tax deduction by paying 2018 state income tax estimates at the end of 2017. Apparently some of you didn’t get the email until Sunday. Sad! More on that below.

  • Blog Post

    On Friday afternoon, we emailed many clients and friends regarding the possibility of a “last chance” to claim a disappearing federal income tax deduction by paying 2018 state income tax estimates at the end of 2017. Apparently some of you didn’t get the email until Sunday. Sad! More on that below.

  • Blog Post

    On Friday afternoon, we emailed many clients and friends regarding the possibility of a “last chance” to claim a disappearing federal income tax deduction by paying 2018 state income tax estimates at the end of 2017. Apparently some of you didn’t get the email until Sunday. Sad! More on that below.

  • Blog Post

    On Friday afternoon, we emailed many clients and friends regarding the possibility of a “last chance” to claim a disappearing federal income tax deduction by paying 2018 state income tax estimates at the end of 2017. Apparently some of you didn’t get the email until Sunday. Sad! More on that below.

  • Blog Post

    On Friday afternoon, we emailed many clients and friends regarding the possibility of a “last chance” to claim a disappearing federal income tax deduction by paying 2018 state income tax estimates at the end of 2017. Apparently some of you didn’t get the email until Sunday. Sad! More on that below.

  • Blog Post

    Due to the likely elimination of almost the entire SALT deduction in 2018, this could be the last opportunity for taxpayers to pay state and local taxes and still ensure a full federal tax deduction. Keep reading to learn more.

  • Blog Post

    Due to the likely elimination of almost the entire SALT deduction in 2018, this could be the last opportunity for taxpayers to pay state and local taxes and still ensure a full federal tax deduction. Keep reading to learn more.

  • Blog Post

    Due to the likely elimination of almost the entire SALT deduction in 2018, this could be the last opportunity for taxpayers to pay state and local taxes and still ensure a full federal tax deduction. Keep reading to learn more.

  • Blog Post

    Due to the likely elimination of almost the entire SALT deduction in 2018, this could be the last opportunity for taxpayers to pay state and local taxes and still ensure a full federal tax deduction. Keep reading to learn more.

  • Blog Post

    Due to the likely elimination of almost the entire SALT deduction in 2018, this could be the last opportunity for taxpayers to pay state and local taxes and still ensure a full federal tax deduction. Keep reading to learn more.

  • Blog Post

    There was a pleasantly-light load of two ALJ Orders this week to help us get back on our normal “within-24-hours” schedule.  Both are from Judge Connolly.

  • Blog Post

    Here's what you need to know about the likelihood of a disappearing SALT deduction.

  • Blog Post

    Here's what you need to know about the likelihood of a disappearing SALT deduction.

  • Blog Post

    Here's what you need to know about the likelihood of a disappearing SALT deduction.

  • Blog Post

    Here's what you need to know about the likelihood of a disappearing SALT deduction.

  • Blog Post

    Here's what you need to know about the likelihood of a disappearing SALT deduction.

  • Blog Post

    The DTA had the determinations posted last Wednesday, but there were some real meaty issues in this batch worthy of special attention that they might not otherwise receive as readers stampeded for the door for the long weekend.  I know it took me a long time to write them up.  And I hope you’ll agree that the subject matter merited a discussion that is more comprehensive than our usual spare approach.

    SIDE NOTE:  No one submitted an entry to last week’s TiNY contest.   I guess my example “backronym” was too good.

    Two Determinations and an Order last week. 

  • Blog Post

    A Determination and an ALJ Order today.  Nothing from the Tribunal this week.  The Determination involves (sigh) an untimely request for Conciliation Conference.  The Order involves a petitioner’s request for costs.

  • Blog Post

    A solitary Decision for the week. There are no Orders or Determinations this week.

  • Blog Post

    Three ALJ determinations and one ALJ order.  Nothing from the Tribunal.

  • Blog Post

    One ALJ Order and two Tribunal Decisions this week.

  • Blog Post

    This week, two ALJ determinations and one Tribunal decision.

  • Blog Post

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

  • Blog Post

    2 ALJ determinations this week and that’s it.  I had some fun with the first case.  The second case, not so much.

  • Blog Post

    The TiNY Report did not go out as scheduled last Friday, and the world didn’t notice.  We got jammed-up with client work at the end of last week and then the DTA unloaded a dump truck of cases on us.  Clients come first.  We feel bad that both of our readers had to spend the weekend wondering if there was any output from the DTA last week.  As it turns out, there were six ALJ Determinations and Four Tribunal Decisions, but no Orders. 

  • Blog Post

    Only one ALJ determination today. 

  • Blog Post

    There’s nothing like the news coverage of a couple of huge hurricanes, an earthquake of unprecedented power in Mexico, and a missile shot over Japan to lend perspective to what we report here. In the Grand Scheme of Things, taxes are of lesser significance. That said, we embrace our place. To paraphrase Mrs. Gump: “TiNY is as TiNY does”. And even though New York taxes matter little (or not at all) to the great majority of people in the World, they are important to us. If you are reading this, we assume they are important to you, too.

    So…there was one ALJ determination and were three ALJ orders posted by the DTA today. And as of this writing, the Tribunal has posted nothing this week. This was a rare good day for petitioners who went 4 for 4.

  • Press ReleasePress Release
  • Blog Post

    The Division of Tax Appeals started the inexorable march to the end of summer and the long Labor Day weekend by issuing one decision, two determinations and an ALJ order. And since I brought up Labor Day, let me offer my thanks to the staff at the Hodgson Russ LLP SALT group, who always try their hardest to make it easier for me and the rest of our SALT lawyers to serve our clients. Particular thanks go to my assistant Linette, who has been my gatekeeper for more than twenty years. 

  • Blog Post

    Two ALJ Determinations and one Tribunal Decision this week.  No orders.  All were posted by the time we logged-in this morning.  Early posting appears to be the DTA’s new SOP.  As much as we really appreciate it, this is probably the last time we’ll acknowledge it since we don’t want our readers to think we are sucking-up too much.  So, now and forever, thank you DTA, for the early postings.  Keep up the good work.

  • Blog Post

    Once again, DTA beat me to the punch this morning, posting the two ALJ Determinations, one ALJ Order and one Tribunal Decision before I opened my browser.

  • Blog Post

    Two ALJ Determinations, but no Decisions or Orders this week.

    Before going to the cases, your authors would like to offer some reminders on TiNY’s limitations.  If you scroll down to the bottom of our web page, you’d find (under our “Principal Address”) our “Blog Disclaimer” link.  Since some of you will never go to the bottom of our blog screen, we will, from time-to-time (usually during a slow news week), re-print the Disclaimer in a Report just so everyone understands what we are about and how TiNY Reports should be used.  Here you go:

  • Blog Post

    A TAT decision, an ALJ Order, and two other newsworthy tidbits to report this week.

  • Blog Post

    Got to the office.  Booted up my computer.  Grabbed a cup of coffee.  Went through the overnight emails.  Called up the DTA website before 9:00 , and everything was posted.  THANK YOU DTA.  The faster you post, the faster I blog.  So we are a full day ahead of schedule this week.

    Nothing from the Tribunal to report.  But the ALJ unit gave us three determinations and one order.  Judge Gardiner was busy, busy, busy and adjudicated three of the cases.

  • Blog Post

    Today, I was pleasantly surprised to see that DTA updated everything this morning – before noon!  It could be because there were no ALJ determinations, orders, or Tribunal orders.  Just one Tribunal decision. Light fare.

  • Blog Post

    3 ALJ Determinations and 2 DTA orders.  Nothing from the Tribunal.

  • Blog Post

    As mentioned last week, one of your authors made a rare appearance in NY State Supreme Court (which is New York’s trial court) for oral argument.  I have appeared for oral arguments in other venues (NYS Tax Appeals Tribunal; NYS Appellate Division, Third Department; NYS Court of Appeals; PA Board of Finance and Revenue), but this was my first time in Supreme Court.  It was a hoot.  The bench was “hot” in that it was clear the judge had read all of the materials provided previously by counsel.  And right out of the blocks the judge was peppering both sides with questions that indicated the judge understood the issues.  We went back and forth for an hour before the judge had us stop so he could do a conference on another case.  Most oral arguments are fifteen minutes of working off of a script and being asked one or two questions by the court.  My trip to the Supreme Court was a refreshing change of pace.

    This week:  A Decision, a Determination and an Order from the Division of Tax Appeals

  • Blog Post

    Today is a little crazy for your TiNY correspondents: One of us has oral argument in Albany and the other of us is focusing on a pro bono IRS thing.  But we don’t want to leave our legion of readers hanging going into the Independence Day weekend, so here is our report:

  • Blog Post

    I should have known.

    Like two minutes after I posted this morning’s Report under the assumption that the Tribunal didn’t have anything from last week, the Tribunal posted its two decisions from June 15.  Argh.  But it is not as if I am wasting paper by having two TiNY Reports in one day, so I’ll shoot this one out now.

    First, a clarification:   “Hard-hearted Humperdinck” from this morning’s earlier offering is a reference to evil Prince Humperdinck from the Princess Bride and not the silky-smooth-voiced Engelbert Humperdinck.  Since a full 33 1/3% of my readers asked about this, I thought I’d save the two others some time and just put it out there. 

    And that brings up one of those “If-a-tree-falls-in-the-forest” questions:  Is it really a metaphor if no one gets it?

  • Blog Post

    Thursday:

    8:24 am:  I expect nothing new on the DTA website, and I am not disappointed.  The new case notices are usually posted later in the morning.

    8:55 am:  More of the same.

    9:15 am:  The website is still showing last week’s message.  Normally DTA has the new ALJ determinations up by now . . . .

    9:50 am:  I really need to stop staring at my terminal and hitting “refresh.”  My secretary has asked what I am bidding for on eBay.  I decide to exit out of my browser and work on client matters for at least an hour before checking again.

    10:15 am:  I had to open my browser to look up a sales/use tax rate for a client who has some art being shipped-in from Europe.  And since I was already on the Internet . . . .  Still nothing new on the DTA website.

    11:15 am:  My patience is rewarded!  Two new ALJ Determinations are on the website and an ALJ order.  One of the Determinations is entertaining.

  • Blog Post

    June 4-10 was a slow tax news week.  There were no determinations or decisions during the week; so we have no Division of Tax Appeals action on which to report.

  • Blog Post

    This TiNY Report covers the four ALJ Determinations and one Tribunal Decision issued during the week of May 29, 2017.  We have been sitting on the ALJ cases for a week to give the litigants a chance to digest them before we report on them.  Since we don’t get paid to publish these Reports, we can afford to be principled.  The Tribunal decision is one that wasn’t posted until this morning.

    At the time of this writing, no Orders from the week of May 29 have been posted.

  • Blog Post

    No Tribunal decisions or orders this week.  As for ALJ determinations, things are a little weird: Consistent with DTA SOP, three determinations from last week were posted yesterday (i.e. Thursday, June 1).  Then the weirdness began.  After a few hours, another four determinations dated June 1 were posted.  Normally those would have been posted next Thursday.  And today, the four June 1 determinations were removed from the website. 

    We surmise that the Division of Tax Appeals did not intend to post the June 1 determinations. We think it proper that the taxpayers (and their representatives) and the Division (and its representatives) receive the determinations and decisions before we publish our comments on them.   So we have pocketed our summaries of the June 1 determinations and will publish them next week per our standard practice.   Spoiler alert:  June 1 was not a great day for New York taxpayers.

  • Blog Post

    In other news…

    Are you on the Board of Directors of a country club or yacht club?  If so, you may be interested in TSB-A-17(5)S, which discusses whether certain charges a club makes to non-members are subject to sales tax. 

  • NewsBuffalo Law Journal & Business First
  • Blog Post

    Six ALJ determinations, but no orders. There were four Tribunal decisions posted. There is a little bit of something in each worthy of mention.

  • Blog Post

    A couple of determinations this week. No orders or decisions.

  • Blog Post

    From the DTA’s website:

    Commissioner James H. Tully, Jr. retired from State service on April 28, 2017, after having served seven years at Tax Appeals, as both President and Commissioner of the Tax Appeals Tribunal.

  • Blog Post

    Only two new ALJ determinations yesterday, and no orders or TAT decisions.

  • Blog Post

    Wow.  An absolute landslide of cases today.

  • Blog Post

    Four Determinations and one ALJ Order.

  • Blog Post

    Since the new corporate tax reform went into effect on January 1, 2015, the New York State Department of Taxation and Finance has been providing “general guidance” -- answers to frequently asked questions (FAQs) -- on topics of interest to taxpayers. Recently, the Tax Department clarified two administrative issues with combined filing under the new regime and issued an FAQ with respect to the proper completion of the apportionment schedule on the return.

  • Blog Post

    Surprisingly, DTA posted early this week.  Five determinations, one TAT decision, one DTA order.

  • Blog Post

    One Determination last week and no Orders (yet) or Decisions (yet).

  • Blog Post

    One Tribunal Decision and two ALJ Determinations were issued on March 23.  There were no Orders. All involve timeliness. The last one is a little interesting. The other two, not so much.

  • Press ReleasePress Release
  • NewsLaw 360
  • Blog Post

    /practices-1667.html/practices-State_Local_Tax.htmlNYSOn April 13, 2016, Governor Andrew M. Cuomo signed the 2016-17 New York State Budget into law. We summarize the highlights of the revenue provisions below.

  • Blog Post

    During the spring of 2014, Hodgson Russ LLP (“Hodgson”) received a letter from the Minnesota Department of Revenue (“Minnesota Revenue”) that attempted to establish a new low in the states’ “race to the bottom” to establish the most minimal constitutional standard required to satisfy substantial nexus with an out-of-state taxpayer.  Minnesota Revenue asserted that under suspect provisions of the Minnesota tax code, Hodgson had nexus with the state of Minnesota based upon a single, un-audited fact: between the 2004 and 2012 tax years, Hodgson received federal Forms 1099 from payors using a Minnesota mailing address.  On account of this single fact – with no revenue floor or other safeguards – Minnesota Revenue asserted that Hodgson had nexus with Minnesota, and was therefore required to file Minnesota franchise tax returns and apportion its business income to the state.

  • Press ReleasePress Release
  • NewsBuffalo Law Journal

Professional

  • Member, Board of Directors: Independent SALT Alliance
  • Former Co-Chair: Buffalo Institute on Taxation
  • Former Chair, Taxation Committee: Bar Association of Erie County

Multimedia & Podcasts

Podcasts

  • Pass-Through Entity Tax 101 (Part 2): Income, Credits, and Add-backs

    In part two of our pass-through entity tax discussion, Joe, Liz, and Chris discuss the nuts and bolts of calculating PTET income for partnerships and S-corporations. The panel also discusses the complexities surrounding the credit and the addback of taxes paid at the individual level in New York. The panel also dives into some of the nuances of the New York City pass-through entity tax as well as some frequently asked questions that arise in the world of PTET.

  • Pass-Through Entity Tax 101 (Part 1): History, Purpose, & Making the Election

    Joe is joined by Hodgson Russ partners Liz Pascal and Chris Doyle to discuss the nuts and bolts of the pass-through entity tax. The panel begins its discussion with an overview of what exactly a pass-through entity tax is, and how it’s tied to the Tax Cuts and Jobs Act of 2017. The panel also discusses some of the basics of making the PTET election, including who can make the election and when the deadline is in New York State.

  • Allocation & Apportionment (Part 3): Business Income

    In the final part of our allocation and apportionment series, Joe, Chris, and Andrew discuss the nuts and bolts of apportioning business income. The apportionment and allocation of business income often varies based on the type of business entity, which can create confusion for business owners. The panel tries to simplify this process by taking a look at New York’s rules for corporate and partnership apportionment.

  • Allocation & Apportionment (Part 2): Wage Allocation

    Joe, Chris, and Drew continue their series on allocation and apportionment. In this episode, the panel breaks down the nuts and bolts of nonresident wage allocation, and the impacts of telecommuting on the workday allocation fraction. The trio also discuss the difference between allocating salary and bonus income.

  • Allocation & Apportionment (Part 1): The Basics

    Joe is joined by Hodgson Russ Attorneys Andrew Wright and Chris Doyle to begin his series on nonresident allocation and apportionment. The group dives into the very basics of the topic, and answers the all-important question of what distinguishes allocation from apportionment.

  • Tax Provisions of Interest in the Proposed 2023-2024 New York State Budget Bill

    Joe sits down with SALT attorneys Chris Doyle and Mario Caito to discuss some highlights from the New York State Legislature’s proposed Revenue portions of the State’s 2023-24 Budget (Assembly Bill 3009/Senate Bill 4009)(the “Budget”). The group also highlights some of the proposed tax rate increases and wealth tax proposals that have been floated by state legislators.

  • Happy Minute 2 – The Convenience Rule Continued: Matter of Zelinsky

    Joe and guests Chris and Dan continue their conversation about New York State’s Convenience of the Employer Rule. They focus their discussion on one of the most famous court cases to ever challenge the Convenience Rule, Matter of Zelinsky v. Tax Appeals Tribunal of the State of New York. They also discuss Professor Zelinsky’s renewed challenge to the Convenience Rule, the challenge’s chances of success, and the best arguments against upholding the rule as constitutional.

  • Happy Minute 1—The Convenience Rule

    Welcome to the first edition of the Happy Minute: a laid back, round-table style discussion of contemporary tax issues that pique our interest. Joe is joined by guests, Chris Doyle and Dan Kelly, to discuss the Convenience of the Employer Rule used by New York and a handful of other states to tax the wage income of remote employees. This is a nonresident allocation rule that can be confusing to many taxpayers, especially those working remotely for New York employers. Joe, Chris, and Dan talk about how the rule works, why it negatively impacts remote employees, and whether it is fair for states to use a convenience rule.

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Christopher L. Doyle / News & Insights