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, 2008
** 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.
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 22, 2008:
(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.)
751 Bergen Dely, Inc. - DTA No. 821738
Easylink Services International, Inc. - DTA No. 821440
Cornelius Thornton - DTA No. 821888
Decisions issued by the Tax Appeals Tribunal during the week of June 22, 2008:
None issued.
Orders issued by the Tax Appeals Tribunal during the week of June 22, 2008:
None issued.
Orders issued by the Division of Tax Appeals during the week of June 22, 2008:
None issued.
Determinations recently issued:
M & R Food Group, Inc. and Steven M. Kim - DTA Nos. 821391 and 821408 - June 19, 2008
Joseph Paul Behari, Jr. - DTA No. 822015 - June 12, 2008
Sample Sale Wholesalers, Ltd. - DTA No. 821803 - June 12, 2008
Robert J. and Linda M. Jarvis - DTA No. 820588 - June 5, 2008
Salvatore J. Liga - DTA No. 821335 - May 27, 2008
Thomas R. Flory - DTA No. 821076 - May 22, 2008
Christine O'Shaughnessy - DTA No. 821949 - May 22, 2008
Got-A-Lot-A-Dough, Inc. and Catherine Kuncman - DTA Nos. 821455 and 821471 - May 15, 2008
Ashok Kumar d/b/a K. Wholesales - DTA No. 822129 - May 9, 2008
Island Waste Services, Ltd and Island Waste Services, Ltd. f/k/a Selas Enterprises, Ltd. - DTA Nos. 820978, 820979 and 821361 - May 8, 2008
DZ Bank - DTA No. 821251 - May 1, 2008
Don C. and Linda J. Goodspeed - DTA No. 821828 - April 24, 2008
William W. MacDougal d/b/a W.W. MacDougal Yacht - DTA No. 821368 - April 24, 2008
William and Marguerite Sayegh - DTA No. 821301 - April 24, 2008
Rochester Amphibian Airways, Inc. - DTA No. 821342 - April 17, 2008
PricewaterhouseCoopers, LLP - DTA No. 821300 - April 3, 2008
Kellwood Company - DTA No. 820915 - March 27, 2008
Lake Grove Entertainment, LLC - DTA No. 821297 - March 27, 2008
Serge Zenin - DTA No. 821830 - March 13, 2008
Decisions recently issued:
Jennifer Moschetta - DTA No. 821227 - June 19, 2008
Muhammad S. Abbasi - DTA No. 820239 - June 12, 2008
Daisy Huang - DTA No. 821668 - May 29, 2008
Ronald Scott - DTA No. 821718 - May 29, 2008
Hyatt Equities, LLC - DTA No. 821447 - May 22, 2008
Saeid E. Jalayer - DTA No. 820742 - May 15, 2008
What a Difference Cleaning, Inc. - DTA No. 820745 - May 15, 2008
Graciela Carlos and Armando Carlos - DTA Nos. 820201 and 820229 - May 1, 2008
Rywin, Inc. and Gary A. Ryder - DTA Nos. 820268 and 820269 - April 24, 2008
Evans Delivery Co., Inc. - DTA No. 820401 - April 17, 2008
Michael Lardner - DTA No. 820490 - April 17, 2008
Inam U. Satti - DTA No. 821388 - March 27, 2008
Leiser and Lillian Schwimmer - DTA No. 821432 - March 20, 2008
Elegant Affairs, Inc., Andrea Correale and Scott Schneider - DTA Nos. 820599, 820600 and 820601 - March 13, 2008
Mountain Star Company, Inc. - DTA Nos. 820630, 820631 and 820632 - March 13, 2008
Aqua-Mania, Inc. - DTA No. 820492 - March 6, 2008
Rati and Kamla Panchal - DTA No. 821619 - March 6, 2008
Orders recently issued:
Meng Xia Chen - DTA No. 822138 - June 19, 2008
Cheng Jian Lin - DTA No. 822137 - June 19, 2008
Nazzar and Noshaba Ahmad - DTA No. 821514 - June 12, 2008
Irene Tata and Nicholas Kotschauby - DTA No. 821417 - June 12, 2008
Yellow Book of New York, Inc. - DTA No. 820527 - May 22, 2008
Mohamed Mugalli - DTA No. 821890 - May 8, 2008
Joseph Sikula - DTA No. 822033 - May 8, 2008
Nancy E. Schifferle - DTA No. 820606 - April 10, 2008
Hugo Pacori - DTA No. 821943 - April 3, 2008
Sodexho USA, Inc., Sodexho Operations, LLC and Sodexho Management, Inc. - DTA Nos. 820020, 820021, 820022, 820023 and 820024 - March 18, 2008