Taxes in New York (TiNY) is a blog by the Hodgson Russ LLP State and Local Tax Practice Group members Chris Doyle, Peter Calleri, and Zoe Peppas. The weekly reports are intended to go out every Tuesday after the New York State Division of Tax Appeals (DTA) publishes new ALJ Determinations and Tribunal Decisions. In addition to the weekly reports, TiNY may provide analysis of and commentary on other developments in the world of New York tax law.

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Sales Tax Cases from the TiNY Blog for September 27, 2024

Here are the sales tax cases from the TiNY Report for the week of September 27, 2024.

Determinations

Matter of Khooliang (Supervising ALJ Gardiner, September 12, 2024); Articles 28 and 29/DTA’s jurisdiction (Pete Calleri).

The petition in this matter did not include a copy of the statutory notice being protested in violation of NYCRR 3000.3(b)(8). The DTA made a written request that Petitioner remedy this error, but Petitioner did not provide the information requested. Accordingly, the petition was dismissed.

Matter of Gonzalez (Supervising ALJ Gardiner, September 12, 2024); Article 22/DTA’s jurisdiction (Pete Calleri).

The petition in this matter was unsigned in violation of 20 NYCRR 3000.3(b)(7). The DTA made a written request that Petitioner sign the petition, but she failed to do so. Accordingly, the petition was dismissed.

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