DIVISION OF TAX APPEALS
Last Update May 14, 2013
** New Policy ** Please be advised that, until further notice, the Division of Tax Appeals/Tax Appeals Tribunal will no longer provide parties with courtesy copies of Determinations, Decisions or Orders via electronic mail on the date that they are issued. As such, parties will receive only the hard copies of Determinations, Decisions and Orders, which will be mailed via certified mail on the date of issuance, as required by Sections 2006(7) and 2016 of the Tax Law, as implemented by Section 3000.23 of the Tribunal's Rules of Practice and Procedure.
** 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 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.
Any questions regarding this new procedure should be directed to Audra Hedden, Director of the Hearing Support Unit, at 518-266-3000.
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 May 5, 2013:
(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.)
Craig A. Olsheim - DTA No. 824218
Decisions issued by the Tax Appeals Tribunal during the week of May 5, 2013:
Scott Goldstein and Lauren Gabor and Arnold and Arlene Goldstein - DTA Nos. 823702 and 823710
Orders issued by the Tax Appeals Tribunal during the week of May 5, 2013:
Orders issued by the Division of Tax Appeals during the week of May 5, 2013:
Determinations recently issued:
Deanco Services, Inc. - DTA No. 825135 - May 2, 2013
Bath & Body Works LLC as Successor-In-Interest to Bath & Body Works, Inc. - DTA No. 823475 - April 25, 2013
C.V. Starr & Co., Inc. - DTA No. 824121 - April 18, 2013
Constellation Nuclear Power Plants LLC - DTA No. 823553 - April 11, 2013
James E. and Tina L. Pennefeather and Harold A. Batty, Jr. and Katharine R. Batty - DTA Nos. 824061 and 824063 - April 4, 2013
Sky Liquor, Inc. - DTA No. 823935 - March 14, 2013
182-188 Columbus Avenue LLC - DTA No. 823746 - March 14, 2013
Vatica Diner, Inc. - DTA No. 824299 - February 28, 2013
David and Karen Ayoub, et al - DTA Nos. 823894-823901 and 824246 - February 21, 2013
Decisions recently issued:
Valerie Jenkins - DTA No. 824708 - April 4, 2013
Yang and Kyung H. Cho - DTA No. 824624 - February 21, 2013
Loretta McCoy - DTA No. 824166 - February 14, 2013
Orders recently issued:
Howard Foster and Maura Walsh-Foster - DTA No. 825308 - May 2, 2013
Hendrickson Towing, Inc. - DTA No. 825279 - April 25, 2013
Vijay Patel - DTA No. 825244 - April 18, 2013
Forestview Restaurant, LLC and George A. Peppes, as Officer - DTA Nos. 823465 and 823466 - March 21, 2013
Vijay Patel - DTA No. 825172 - March 21, 2013
Aziz Khan - DTA No. 825293 - March 14, 2013
EchoStar Satellite Corp. - DTA No. 821465 - March 7, 2013