STATE OF NEW YORK
DIVISION OF TAX APPEALS
____________________________________________
In the Matter of the Petition
of
BRIAN HOOPER
ORDER
DTA NO. 822880
for Redetermination of a Deficiency or for Refund
of New York State and City Personal Income
Taxes under Article 22 of the Tax Law and the
Administrative Code of New York City for the
Years 1993 and 1994.
____________________________________________
Petitioner, Brian Hooper, filed a petition for redetermination of a deficiency or for refund of New York State and New York City personal income taxes under Article 22 of the Tax Law and the Administrative Code of New York City for the years 1993 and 1994.
On October 8, 2009, following the filing of a motion for summary determination by the Division of Taxation, Catherine M. Bennett, Administrative Law Judge, issued a determination in the above matter granting the Division of Taxation's motion and dismissing the petition.
On January 14, 2010, petitioner filed an exception to the determination with the Tax Appeals Tribunal. On the same date, petitioner filed a motion with the Division of Tax Appeals to reopen the record in this matter
Upon review of the motion filed by petitioner, Daniel J. Ranalli, Assistant Chief Administrative Law Judge, renders the following order.
ORDER
Pursuant to the Tax Appeals Tribunal Rules of Practice and Procedure (20 NYCRR 3000.16[b]), "an administrative law judge shall have no power to grant a motion [to reopen the record] after the filing of an exception with the tax appeals tribunal." Inasmuch as petitioner filed an exception with the tribunal in this matter on the same date that he filed the motion to reopen the record, the Division of Tax Appeals is, as a result, precluded from granting such motion.
The motion of petitioner, Brian Hooper, to reopen the record is hereby denied.
Dated: Troy, New York
February 18, 2010
/s/ Daniel J.
Ranalli
ASSISTANT CHIEF ADMINISTRATIVE LAW JUDGE