DIVISION OF TAX APPEALS
AND TAX APPEALS TRIBUNAL
Riverfront Professional Tower, 500 Federal Street, Troy, NY 12180
Phone (518)266-3000 Fax (518)272-5178 or (518)271-0886
Contact us by e-mail
Last Update March 10, 2010
** New Policy ** The New York State Tax Appeals Tribunal (Tribunal) has adopted a policy that determinations issued by the Small Claims Unit of the Division of Tax Appeals (DTA) will no longer be published in any manner. This policy has been adopted in response to privacy concerns that have been brought to the attention of the Tribunal, and in light of Section 2012 of the Tax Law, which expressly provides that DTA is not required to publish determinations issued by its Small Claims Unit.
DTA will continue to publish on its website and make available to the public all determinations rendered by its administrative law judges and all decisions rendered by the Tribunal, as required by Section 2006(9) of the Tax Law.
* New Power of Attorney forms are now available for use starting September 1, 2009
* New Stipulation and Withdrawal forms are now available in PDF
** New Policy ** The Tax Appeals Tribunal has instituted a new procedure for the handling of all matters pending before the Division of Tax Appeals' Hearing Unit. Effective June 18, 2007, upon receipt of the Answer in each matter, an Administrative Law Judge (ALJ) will immediately be assigned to preside over that matter. Parties will receive a notice from the DTA Hearing Support Unit identifying the ALJ to whom their matter has been assigned and advising them that a prehearing telephone conference will promptly be arranged.
For those matters in which a hearing date has already been set, parties will receive a notice from the DTA Hearing Support Unit identifying the ALJ to whom their matter has been assigned. Time permitting, a prehearing telephone conference will be arranged in those matters as well.
Any questions regarding this new procedure should be directed to Audra Hedden, Director of the Hearing Support Unit, at 518-266-3000.
** New Policy ** Effective January 3, 2007, all parties will be given the opportunity to receive a courtesy copy of a Determination/Decision/Order by electronic transmission in addition to the official copy that is sent via certified mail.
This page lists Determinations, Decisions and Orders
issued over the last four months. Further cases may be located using the Search Our Site page. If you would like hard copies of any
case or cannot find a case you are looking for, please call the agency at
(518)266-3000.
Determinations issued by the Division of Tax Appeals during the week of February 28, 2010:
(Determinations issued by administrative law judges shall not be cited, shall not be considered as precedent nor be given any force or effect in any other proceedings conducted pursuant to the authority of the Division or in any other judicial proceedings conducted in this state.)
TruGreen Limited Partnership - DTA Nos. 822258 and 822499
Decisions issued by the Tax Appeals Tribunal during the week of February 28, 2010:
Kathleen Karlsberg - DTA No. 822130
Straight Path Service Station, Inc. - DTA No. 821621
Orders issued by the Tax Appeals Tribunal during the week of February 28, 2010:
None issued.
Orders issued by the Division of Tax Appeals during the week of February 28, 2010:
None issued.
Determinations recently issued:
Shlomo Cassos - DTA No. 823077 - February 25, 2010
Connie F. Mitchell - DTA No. 822072 - February 25, 2010
Parvinder Singh Salh - DTA No. 822113 - February 25, 2010
Bank of America - DTA No. 822551 - February 18, 2010
Caner Auto, Inc. - DTA No. 822237 - February 18, 2010
James J. Klocek - DTA No. 822316 - February 18, 2010
Midtown Tire, Inc. - DTA No. 822708 - February 18, 2010
Lee Davis - DTA No. 822377 - February 11, 2010
Harmukh, Inc. and Sukhwant Singh - DTA Nos. 822281 and 822282 - February 11, 2010
Maven Technologies, LLC - DTA No. 822709 - February 11, 2010
David Leiman, Coaxial Components Corporation and David and Sharon Leiman - DTA Nos. 822385, 822386 and 822387 - February 4, 2010
Interaudi Bank f/k/a Bank Audi (USA) - DTA No. 821659 - January 28, 2010
Stephen Robins - DTA No. 820986 - January 28, 2010
Michael and Frances Sacks - DTA No. 822322 - January 21, 2010
Upstate Roofing & Painting, Inc., David Pastore, Robert Morgan and Kimberly Elliott - DTA Nos. 822482, 822483, 822484 and 822485 - January 21, 2010
Max's Smokes, Inc. - DTA No. 821897 - January 14, 2010
Meredith Corporation - DTA No. 822396 - January 14, 2010
The Conking and Calabrese Co., Inc. and Donn J. Calabrese - DTA Nos. 822727 and 822737 - January 7, 2010
Thomas and Linda Leon, Daniel Leon and Alison Kooba and Jonathan Leon - DTA Nos. 822339, 822340 and 822341 - January 7, 2010
Durant Associates, LLC - DTA Nos. 822444 and 822445 - December 23, 2009
Jonathan Erler - DTA No. 822995 - December 23, 2009
New York Trading Corporation, New York Trading Corporation-Amoco Station and Muhammad Kamal - DTA Nos. 821962, 821963 and 821964 - December 23, 2009
Frank Pecoraro - DTA No. 823006 - December 23, 2009
Iftzkhar Ahmed - DTA No. 822391 - December 17, 2009
Jerry Shapiro - DTA No. 822259 - December 17, 2009
Government of the Republic of Madagascar/Permanent Mission of Madagascar to the United Nations - DTA Nos. 822357 and 822358 - December 10, 2009
Tomonari Nomura - DTA No. 822181 - December 10, 2009
Gary G. Smith - DTA No. 823033 - December 3, 2009
Trans States Airlines, Inc. - DTA Nos. 822272 and 822273 - December 3, 2009
Peter and Patricia Handal - DTA No. 821996 - November 25, 2009
John J. and Laura Barker - DTA No. 822324 - November 19, 2009
Frank A. Marchello (Deceased) - DTA No. 821443 - November 19, 2009
Register and Grill Manufacturing Co., Inc. - DTA No. 822245 - November 19, 2009
United Parcel Service, Inc. - DTA No. 822088 - November 19, 2009
Sarah Beth Friedman Trust - DTA Nos. 822346 and 822347 - November 12, 2009
Nageeb Alguhiem - DTA No. 822904 - November 5, 2009
Grand Liquors, Inc. - DTA No. 822950 - November 5, 2009
Timothy W. and Kathleen A. Jay - DTA No. 821911 - November 5, 2009
Telecheck Services, Inc. - DTA No. 822275 - November 5, 2009
Decisions recently issued:
Dogan and Melia Iusuf - DTA No. 822078 - February 18, 2010
Duane Murphy Beckman - DTA No. 821998 - February 11, 2010
Muhammad Kamal - DTA No. 821701 - February 11, 2010
52 Phoenix Management Corporation - DTA No. 822994 - February 4, 2010
Mitchell M. Krohnengold - DTA No. 821884 - January 28, 2010
Eva Taczanowski - DTA No. 821740 - January 28, 2010
Marriott International, Inc. et al. - DTA Nos. 821078, 821079, 821080, 821219, 821374, 821375, 821376, 832380, 832381, 821382, 821383, 821384, 821385 and 821753 - January 14, 2010
Victor Cineas - DTA No. 822697 - December 23, 2009
Joseph B. Santo - DTA No. 821797 - December 23, 2009
33 Virginia Place, Inc., Matthew J. and Melissa A. Conroy, Mark Supples and Amy Taylor and Mark Supples - DTA Nos. 821181, 821182, 821183, 821290, 821291 and 821859 - December 23, 2009
Alexander Cozier - DTA No. 822587 - December 17, 2009
Storm Asset Management, Inc. - DTA No. 821586 - December 17, 2009
Rutland Road Restaurant Corp. - DTA No. 822702 - December 3, 2009
5 Helios Novelty Online LLC - DTA No. 822814 - November 25, 2009
Raymond Hogan - DTA No. 822304 - November 25, 2009
Pegasus Trans Express, LLC - DTA No. 822356 - November 25, 2009
Alexander Hyatt - DTA No. 821862 - November 12, 2009
Norman and Susan Schulman - DTA No. 821395 - November 12, 2009
Orders recently issued:
Brian Hooper - DTA No. 822880 - February 18, 2010
Ayman Sabi - DTA No. 823212 - January 21, 2010
Broadview Networks, Inc. - DTA No. 822673 - January 7, 2010
Deborah and Andrew Epifane - DTA No. 823255 - January 7, 2010
Aftab Hussain - DTA No. 823223 - January 7, 2010
Winners Garage, Inc. and Lev Wolkowicki - DTA Nos. 823312 and 823313 - January 7, 2010
Vahan A. Karian - DTA No. 823156 - December 23, 2009
Michael Shapiro - DTA No. 822684 - December 17, 2009
John V. McCann, Jr. - DTA No. 823093 - November 25, 2009
Shlomo Cassos - DTA No. 823077 - November 19, 2009