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.

View February 2010 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 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

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