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DIVISION OF TAX APPEALS Last Update September 01, 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. 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 August 22, 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.) John Smythe - DTA No. 822160 13th and 14th Street Holdings, LLC, Benjamin Shaoul and Robert Kaliner - DTA Nos. 822850, 822851 and 822852 Decisions issued by the Tax Appeals Tribunal during the week of August 22, 2010: Elmer W. Davis, Inc. - DTA No. 822119 Llargo of Lockport, Inc. - DTA No. 821974 Orders issued by the Tax Appeals Tribunal during the week of August 22, 2010: None issued. Orders issued by the Division of Tax Appeals during the week of August 22, 2010: None issued. Determinations recently issued: Ibrahim Basir - DTA No. 822667 - August 19, 2010 Michael A. and Janice L. Goldstein - DTA No. 822632 - August 19, 2010 Hair Club for Men, LLC - DTA No. 822686 - August 19, 2010 Khurram Khan - DTA No. 823409 - August 19, 2010 Prestige Pool & Patio Corp. - DTA No. 822713 - August 19, 2010 Raymond Azzato - DTA No. 823185 - August 12, 2010 Ronald Rattien - DTA No. 823381 - August 12, 2010 Amusements of WNY, Inc. - DTA No. 822534 - August 4, 2010 Michael and Charlotte Lippman - DTA No. 823374 - August 4, 2010 The Brooklyn Union Gas Company and Keyspan Gas East Corporation - DTA Nos. 822692 and 822693 - July 29, 2010 Angel Diaz - DTA No. 822877 - July 29, 2010 Titanium Construction Corp. - DTA No. 823183 - July 29, 2010 American Rock Salt Company LLC - DTA No. 822280 - July 22, 2010 Timothy W. and Alice K. Jay - DTA No. 822613 - July 22, 2010 K-Sea Transportation, Inc. and K-Sea Operating Partnership, LP - DTA Nos. 822862 and 822863 - July 22, 2010 Waeil Qudsi d/b/a Kanz Convenience Store - DTA No. 823398 - July 22, 2010 Crescent Beach, Inc., Jeffrey Barry, Serena Barry and Dorothy Sanna - DTA Nos. 822080-822083 - July 15, 2010 Nerac, Inc. and John Ruest - DTA Nos. 822568 and 822651 - July 15, 2010 Anthony and Joanne Piccolo - DTA No. 822835 - July 15, 2010 Marie Roberts - DTA No. 821756 - July 15, 2010 A. Colarusso and Son, Inc. - DTA No. 822704 - July 8, 2010 Eileen J. Taylor - DTA No. 822824 - July 8, 2010 Robert and Frances Tosti - DTA No. 822915 - July 1, 2010 Eugene Dinino - DTA Nos. 822605-822610 - June 24, 2010 Greystoke Industries LLC d/b/a Paradise Found - DTA No. 822532 - June 24, 2010 Joseph DiGirolomo and Leonard Oliva - DTA Nos. 822420 and 822421 - June 17, 2010 Michael Kinahan - DTA No. 823338 - June 17, 2010 Kyle D. Nelson - DTA No. 822547 - June 3, 2010 Howard Solomon - DTA No. 822845 - June 3, 2010 2720 Henrietta-Brighton, Inc. and Wang Y. Hwang, as Officer - DTA Nos. 822750 and 822751 - June 3, 2010 Henrietta Building Supplies, Inc. - DTA No. 822268 - May 27, 2010 Contract Pharmaceuticals Limited Niagara - DTA No. 822511 - May 20, 2010 Anthony Clay Realty Corporation - DTA No. 823099 - May 13, 2010 Roger L. Burdick - DTA No. 822728 - May 13, 2010 Kathleen Dunn - DTA No. 822970 - May 13, 2010 Elayne Herrick - DTA No. 822854 - May 13, 2010 Jerosal Restaurant, Inc. and Rocco Panetta - DTA Nos. 822430 and 822431 - May 13, 2010 Jared and Risa Kaban - DTA No. 823343 - May 13, 2010 Charles L. Kyte - DTA No. 822518 - May 13, 2010 Moosa Trading Corp. - DTA No. 822588 - May 13, 2010 Alan Ginsberg, Candice Ginsberg Trust, Dean Ginsberg Trust, Mikenzie Ginsberg Trust, Brandon Weiss Trust, Brett Weiss Trust and Peter Weiss Trust - DTA Nos. 822853, 822855, 822859, 822856, 822858, 822857 and 822860 - May 6, 2010 Manish Kumar - DTA No. 822747 - May 6, 2010 Decisions recently issued: Robert J. and Linda M. Jarvis - DTA No. 820588 - July 22, 2010 John Gaied - DTA No. 821727 - July 8, 2010 Brian Hooper - DTA No. 822880 - July 1, 2010 Zohir Laham - DTA No. 822554 - July 1, 2010 Paul Saracino d/b/a Prestige Stone Co. - DTA No. 822131 - June 24, 2010 Gary G. Smith - DTA No. 823033 - June 24, 2010 Shanghai Pavilion, Inc., Cheng Jian Lin and Meng Xia Chen - DTA Nos. 822318, 822137 and 822138 - June 10, 2010 Winners Garage, Inc. - DTA No. 823285 - June 10, 2010 Shree Purshottam Corporation and Piyush Patel, as Officer - DTA Nos. 821913 and 821867 - May 27, 2010 Martin M. Estruch - DTA Nos. 822326 and 822510 - May 20, 2010 Winners Garage, Inc. and Lev Wolkowicki - DTA Nos. 823312 and 823313 - May 20, 2010 Krystallos, Inc. d/b/a Design Solutions and Stephen Stefanou - DTA Nos. 821739 and 821748 - May 13, 2010 Promoceans, Ltd. and Steven Salsberg - DTA Nos. 822102 and 821103 - May 13, 2010 Orders recently issued: Frank Scicchitano d/b/a Breadstix Café - DTA No. 823518 - August 19, 2010 Crow & Sutton Associates, Inc., Pine Valley Landscape Corp., Foxcroft Nurseries, Inc. and D. James Sutton - DTA Nos. 822871, 822872, 822873 and 822874 - August 12, 2010 Aquatics By Design, Inc. - DTA No. 823410 - July 22, 2010 Albert Leun - DTA No. 823480 - July 22, 2010 Maplewood Village, Inc. - DTA No. 823391 - July 22, 2010 Anthony Scotti - DTA No. 823479 - July 22, 2010 Western Aries Construction, LLC - DTA Nos. 823394 and 823395 - July 22, 2010 33 Virginia Place, Inc., Mark Supples and Amy Taylor, Matthew J. and Melissa A. Conroy and Mark Supples - DTA Nos. 821181, 821182, 821183, 821290, 821291 and 821859 - July 22, 2010 Like A Prayer Trust - DTA No. 823506 - July 1, 2010 American Airlines, Inc. - DTA No. 823358 - June 17, 2010 Joseph Slavin - DTA No. 823483 - June 17, 2010 Dennis Scialpi - DTA No. 823342 - June 14, 2010 James M. Cartwright - DTA No. 823018 - June 10, 2010 Thomas Stickel - DTA No. 823326 - June 10, 2010 Sheryl L. Falk - DTA No. 823476 - June 3, 2010 Michael H. Scarlatos - DTA No. 822578 - June 3, 2010 |