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State and Local Tax Blog

About This Blog

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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Photo of State and Local Tax Blog Christopher L. Doyle
Partner, State & Local Tax Practice Leader
cdoyle@hodgsonruss.com
716.848.1458
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Chris is in the firm's State & Local Tax (SALT) Practice. His practice spans most tax matters, but focuses primarily on New York State and New York City business taxes …

Showing 176 posts by Christopher L. Doyle.

TiNY Report for June 21, 2018 (covering DTA cases from June 14)

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One Tribunal Decision, one ALJ determination, and two ALJ Orders this week. 

TiNY Report for June 14, 2018 (covering DTA cases from June 7)

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Two Tribunal Decisions and one ALJ Determination this week.  Two of the offerings did not primarily involve timeliness.  But all of the taxpayers lost.

TiNY Report for May 31, 2018 (covering DTA cases from May 24)

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Welcome to Chez TiNY.  Today’s specials include five ALJ Determinations.  Two are worthy meals.  Three are timeliness matters that will leave your hunger for substance unsatisfied.  Regrettably, we ran out of Tribunal Decisions last week.

TiNY Report for May 24, 2018 (covering DTA cases from May 17-18)

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This week we have one Tribunal Decision, one ALJ Determination and no Orders. 

TiNY Report for May 10, 2018 (covering DTA cases from May 3)

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We didn’t issue a Report last week because there weren’t any determinations, decisions or orders to report.  The absence of the Report was noted by…no one.   Constant Reader:  Did you assume there were no cases?  Did you feel a sense of relief?  Did you simply not notice (say it ain’t so!)? 

This week’s paltry offering from the DTA was a single Determination, and that was one based on timeliness.  Ugh.

TiNY Report for April 19, 2018 (covering DTA cases from April 12)

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After last week’s deluge of cases, we’re reporting only one ALJ Determination this week.  Good news for me: it’s not a timeliness or license suspension case!

TiNY Report for April 5, 2018 (covering DTA cases from March 29)

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This week we have one short Tribunal Decision on a timeliness issue.  Which is good, because I’ll need the extra time to digest the Budget which passed in both houses of the Legislature late Friday night (as of this writing, it doesn’t appear it has been signed by the Governor yet).

TiNY Report for March 29, 2018 (covering DTA cases from March 22)

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This week we have two short Tribunal Decisions.  There was also an ALJ Order dated March 22nd, but we reported on that last week.  So this week is a pretty light lift.

TiNY Report for March 22, 2018 (covering DTA cases from March 15)

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This week we have two ALJ Determinations and one Tribunal Decision.  There was also an Order dated March 22nd that leaked on to the website.  Our standard practice is to wait a week after the issue date to report on determinations and decisions, so the parties have time to read and digest them before we start tossing our grenades.  But since this one is “only” an order, we’ll blab about it.

TiNY Report for March 8, 2018 (covering DTA cases from March 1, 2018)

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BAM!  One ALJ Determination this week and the DTA website says there will be nothing else.  So we’re going to press early!