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 September 01, 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. Download the Adobe Acrobat Reader for PDFs if needed.
Determinations issued by the Division of Tax Appeals during the week of August 22, 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.)
John Smythe - DTA No. 822160
13th and 14th Street Holdings, LLC, Benjamin Shaoul and Robert Kaliner - DTA Nos. 822850, 822851 and 822852
Decisions issued by the Tax Appeals Tribunal during the week of August 22, 2010:
Elmer W. Davis, Inc. - DTA No. 822119
Llargo of Lockport, Inc. - DTA No. 821974
Orders issued by the Tax Appeals Tribunal during the week of August 22, 2010:
None issued.
Orders issued by the Division of Tax Appeals during the week of August 22, 2010:
None issued.
Determinations recently issued:
Ibrahim Basir - DTA No. 822667 - August 19, 2010
Michael A. and Janice L. Goldstein - DTA No. 822632 - August 19, 2010
Hair Club for Men, LLC - DTA No. 822686 - August 19, 2010
Khurram Khan - DTA No. 823409 - August 19, 2010
Prestige Pool & Patio Corp. - DTA No. 822713 - August 19, 2010
Raymond Azzato - DTA No. 823185 - August 12, 2010
Ronald Rattien - DTA No. 823381 - August 12, 2010
Amusements of WNY, Inc. - DTA No. 822534 - August 4, 2010
Michael and Charlotte Lippman - DTA No. 823374 - August 4, 2010
The Brooklyn Union Gas Company and Keyspan Gas East Corporation - DTA Nos. 822692 and 822693 - July 29, 2010
Angel Diaz - DTA No. 822877 - July 29, 2010
Titanium Construction Corp. - DTA No. 823183 - July 29, 2010
American Rock Salt Company LLC - DTA No. 822280 - July 22, 2010
Timothy W. and Alice K. Jay - DTA No. 822613 - July 22, 2010
K-Sea Transportation, Inc. and K-Sea Operating Partnership, LP - DTA Nos. 822862 and 822863 - July 22, 2010
Waeil Qudsi d/b/a Kanz Convenience Store - DTA No. 823398 - July 22, 2010
Crescent Beach, Inc., Jeffrey Barry, Serena Barry and Dorothy Sanna - DTA Nos. 822080-822083 - July 15, 2010
Nerac, Inc. and John Ruest - DTA Nos. 822568 and 822651 - July 15, 2010
Anthony and Joanne Piccolo - DTA No. 822835 - July 15, 2010
Marie Roberts - DTA No. 821756 - July 15, 2010
A. Colarusso and Son, Inc. - DTA No. 822704 - July 8, 2010
Eileen J. Taylor - DTA No. 822824 - July 8, 2010
Robert and Frances Tosti - DTA No. 822915 - July 1, 2010
Eugene Dinino - DTA Nos. 822605-822610 - June 24, 2010
Greystoke Industries LLC d/b/a Paradise Found - DTA No. 822532 - June 24, 2010
Joseph DiGirolomo and Leonard Oliva - DTA Nos. 822420 and 822421 - June 17, 2010
Michael Kinahan - DTA No. 823338 - June 17, 2010
Kyle D. Nelson - DTA No. 822547 - June 3, 2010
Howard Solomon - DTA No. 822845 - June 3, 2010
2720 Henrietta-Brighton, Inc. and Wang Y. Hwang, as Officer - DTA Nos. 822750 and 822751 - June 3, 2010
Henrietta Building Supplies, Inc. - DTA No. 822268 - May 27, 2010
Contract Pharmaceuticals Limited Niagara - DTA No. 822511 - May 20, 2010
Anthony Clay Realty Corporation - DTA No. 823099 - May 13, 2010
Roger L. Burdick - DTA No. 822728 - May 13, 2010
Kathleen Dunn - DTA No. 822970 - May 13, 2010
Elayne Herrick - DTA No. 822854 - May 13, 2010
Jerosal Restaurant, Inc. and Rocco Panetta - DTA Nos. 822430 and 822431 - May 13, 2010
Jared and Risa Kaban - DTA No. 823343 - May 13, 2010
Charles L. Kyte - DTA No. 822518 - May 13, 2010
Moosa Trading Corp. - DTA No. 822588 - May 13, 2010
Alan Ginsberg, Candice Ginsberg Trust, Dean Ginsberg Trust, Mikenzie Ginsberg Trust, Brandon Weiss Trust, Brett Weiss Trust and Peter Weiss Trust - DTA Nos. 822853, 822855, 822859, 822856, 822858, 822857 and 822860 - May 6, 2010
Manish Kumar - DTA No. 822747 - May 6, 2010
Decisions recently issued:
Robert J. and Linda M. Jarvis - DTA No. 820588 - July 22, 2010
John Gaied - DTA No. 821727 - July 8, 2010
Brian Hooper - DTA No. 822880 - July 1, 2010
Zohir Laham - DTA No. 822554 - July 1, 2010
Paul Saracino d/b/a Prestige Stone Co. - DTA No. 822131 - June 24, 2010
Gary G. Smith - DTA No. 823033 - June 24, 2010
Shanghai Pavilion, Inc., Cheng Jian Lin and Meng Xia Chen - DTA Nos. 822318, 822137 and 822138 - June 10, 2010
Winners Garage, Inc. - DTA No. 823285 - June 10, 2010
Shree Purshottam Corporation and Piyush Patel, as Officer - DTA Nos. 821913 and 821867 - May 27, 2010
Martin M. Estruch - DTA Nos. 822326 and 822510 - May 20, 2010
Winners Garage, Inc. and Lev Wolkowicki - DTA Nos. 823312 and 823313 - May 20, 2010
Krystallos, Inc. d/b/a Design Solutions and Stephen Stefanou - DTA Nos. 821739 and 821748 - May 13, 2010
Promoceans, Ltd. and Steven Salsberg - DTA Nos. 822102 and 821103 - May 13, 2010
Orders recently issued:
Frank Scicchitano d/b/a Breadstix Café - DTA No. 823518 - August 19, 2010
Crow & Sutton Associates, Inc., Pine Valley Landscape Corp., Foxcroft Nurseries, Inc. and D. James Sutton - DTA Nos. 822871, 822872, 822873 and 822874 - August 12, 2010
Aquatics By Design, Inc. - DTA No. 823410 - July 22, 2010
Albert Leun - DTA No. 823480 - July 22, 2010
Maplewood Village, Inc. - DTA No. 823391 - July 22, 2010
Anthony Scotti - DTA No. 823479 - July 22, 2010
Western Aries Construction, LLC - DTA Nos. 823394 and 823395 - July 22, 2010
33 Virginia Place, Inc., Mark Supples and Amy Taylor, Matthew J. and Melissa A. Conroy and Mark Supples - DTA Nos. 821181, 821182, 821183, 821290, 821291 and 821859 - July 22, 2010
Like A Prayer Trust - DTA No. 823506 - July 1, 2010
American Airlines, Inc. - DTA No. 823358 - June 17, 2010
Joseph Slavin - DTA No. 823483 - June 17, 2010
Dennis Scialpi - DTA No. 823342 - June 14, 2010
James M. Cartwright - DTA No. 823018 - June 10, 2010
Thomas Stickel - DTA No. 823326 - June 10, 2010
Sheryl L. Falk - DTA No. 823476 - June 3, 2010
Michael H. Scarlatos - DTA No. 822578 - June 3, 2010