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 June 30, 2009

** 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.  Please use the newer forms when filing.  We have added a checkbox regarding the revocation of previously filed POA forms.

* 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.

View May 2009 Docket      

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 June 21, 2009:

(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.)

Adirondack Diagnostic Imaging of Albany, Inc. - DTA No. 822645

Jose A. Torres - DTA No. 822574


Decisions issued by the Tax Appeals Tribunal during the week of June 21, 2009:

None issued.


Orders issued by the Tax Appeals Tribunal during the week of June 21, 2009:

None issued.


Orders issued by the Division of Tax Appeals during the week of June 21, 2009:

Saul and Roslyn Aschkenasy - DTA No. 822900

Hemank Dharia - DTA No. 822826


Determinations recently issued:

Zohir Laham - DTA No. 822554 - June 18, 2009

V & Z Deli, Inc. - DTA No. 822461 - June 18, 2009

Dogan and Melia Iusuf - DTA No. 822078 - June 11, 2009

Krystallos, Inc. d/b/a Design Solutions and Stephen Stefanou - DTA Nos. 821739 and 821748 - June 11, 2009

Shell Gas Gathering Corp. #2 and Shell Gas Pipeline Corp. #2 - DTA Nos. 821569 and 821570 - June 11, 2009

Anil Chand - DTA No. 822541 - June 4, 2009

Myron Mintz and Joann Yeager and Jeffrey D. Yeager - DTA Nos. 821807 and 821806 - June 4, 2009

Gutlove & Shirvint, Inc. (Amended) - DTA Nos. 822533 and 822921 - June 2, 2009

Gutlove & Shirvint, Inc. - DTA Nos. 822533 and 822921 - May 28, 2009

Eva Taczanowski - DTA No. 821740 - May 21, 2009

Susie Hall - DTA No. 822286 - April 30, 2009

Xerox Corporation and XAC, LLC f/k/a Amici, Inc. - DTA Nos. 821914 and 821915 - April 23, 2009

Promoceans, Ltd. and Steven Salsberg - DTA Nos. 822102 and 822103 - April 16, 2009

Muhammad Kamal - DTA No. 821701 - April 9, 2009

Spruce Lodge, LLC - DTA No. 821975 - April 9, 2009

Carol J. Wakefield - DTA No. 822512 - April 2, 2009

Adel Abuzaid - DTA No. 822182 - March 19, 2009

677 New Loudon Corporation d/b/a Nite Moves - DTA No. 821458 - March 12, 2009

Joseph P. Santo - DTA No. 821797 - March 12, 2009

Norman and Susan Schulman - DTA No. 821395 - March 12, 2009

Fuad Azzubaidi - DTA No. 821784 - March 5, 2009

Raymond Hogan - DTA No. 822304 - March 5, 2009

New Ashiya Japanese Cuisine (NY), Inc. - DTA No. - 822030 - March 5, 2009


Decisions recently issued:

Clifton Liquor Corp. - DTA No. 821499 - June 18, 2009

Edmond Francis - DTA No. 822228 - June 18, 2009

Estate of Galina Filipow - DTA No. 821085 - June 16, 2009

Huntington Hills Wine & Spirits Corporation and Christian Pimpinella - DTA Nos. 820995 and 821049 - May 21, 2009

DZ Bank - DTA No. 821251 - May 11, 2009

Steven Goodstein - DTA No. 821326 - April 16, 2009

Island Waste Services, Ltd. and Island Waste Services, Ltd. f/k/a Selas Enterprises, Ltd. - DTA Nos. 820978, 820979 and 821361 - April 16, 2009

William W. MacDougal d/b/a W.W. MacDougal Yacht - DTA No. 821368 - March 5, 2009

Linden F. Meertins - DTA No. 822123 - March 5, 2009


Orders recently issued:

Michael A. and Janice L. Goldstein - DTA No. 822632 - May 14, 2009

Omar Rivas - DTA No. 822625 - May 7, 2009

Joseph Gurwin - DTA No. 822810 - April 30, 2009

Winner's Garage, Inc. - DTA No. 821662 - April 16, 2009

Alexander Cozier - DTA No. 822587 - April 9, 2009

Joseph A. Insinga - DTA No. 821924 - March 19, 2009

John Smythe - DTA No. 822160 - March 16, 2009

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