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DIVISION OF TAX APPEALS
AND TAX APPEALS TRIBUNAL
Agency Building 1, Empire State Plaza, Albany, New York 12223
Phone (518)266-3000 Fax (518)272-5178 or (518)271-0886
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Last Update January 30, 2012

** 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 Power of Attorney forms are now available for use starting September 12, 2010

* 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.

Any questions regarding this new procedure should be directed to Audra Hedden, Director of the Hearing Support Unit, at 518-266-3000.

View December 2011 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. Download the Adobe Acrobat Reader for PDFs if needed.

Determinations issued by the Division of Tax Appeals during the week of January 22, 2012:

(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.)

None issued

Decisions issued by the Tax Appeals Tribunal during the week of January 22, 2012:

John J. and Laura Barker - DTA No. 822324

James McNulty (Deceased) and Shari McNulty, Shari L. Goldstein L SL 4, Shari L. Goldstein A SL #6, Shari L. Goldstein I Trust SL #7, Scott D. Goldstein Trust No. 4, Scott D. Goldstein A Trust SD #6, Scott D. Goldstein I Trust No. 7 and Shari McNulty - DTA Nos. 822715, 822951, 822952, 822953, 822954, 822955, 822956 and 823085

Orders issued by the Tax Appeals Tribunal during the week of January 22, 2012:

None issued.

Orders issued by the Division of Tax Appeals during the week of January 22, 2012:

None issued.

Determinations recently issued:

Patrick C. and Anne M. Kennedy - DTA No. 823722 - January 12, 2012

La Naj Home Furnishings, Inc. and Ibrahim Basir - DTA Nos. 823456 and 823457 - December 29, 2011

Reliable Trucking Rental, Inc. - DTA No. 823373 - December 8, 2011