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.
Stay Connected
RSS Subscribe
LinkedIn Profile
Christopher L. Doyle
Showing 176 posts by Christopher L. Doyle.
TiNY Report for January 9, 2020 (covering DTA cases issued January 2)
I apologize for the extended length of last week’s offerings. Two of the cases were heavy lifts. As much as we strive for pithiness, every once in a while we must sacrifice conciseness for completeness. Not to worry: I am back at the helm this week with two quick-hitters (a determination and an order), one of which is a timy.
Comment
TiNY Report for January 2, 2020 (covering DTA cases issued December 17 and 24)
Happy New Year TiNY readers! Not only has the year changed, but there are a few changes going on here at TiNY as well. You may have noticed a byline on the posts for the last few weeks and wondered what that was all about. Well, TiNY has added a new author to the mix, our own Joe Endres, to report on sales tax cases, and today is his debut!
TiNY Report for December 26, 2019 (covering DTA cases issued December 19)
The Christmas Eve Massacre of 2019
'Twas the day before Christmas, sitting in my desk chair
I booted-up my computer to see what was there.
I logged onto Explorer and the DTA site,
Did the Tribunal post something on which I might write?
I found nothing from the Tribunal to mock or to praise.
But there were early postings from four ALJs!
And the quality of the rulings was better than usual,
With issues substantive and sometimes Constitutional.
In skimming the wisdom of unbiased fact-weighers
The sentiments expressed seemed anti-taxpayer
So I dutifully read and scoured each one
And now observe with confidence: No Petitioner won . . .
TiNY Report for December 12, 2019 (reporting on DTA cases issued December 5)
There are three determinations and three orders this week. But first, this rant:
The longer I do this tax thing, the more I appreciate the fine line state legislatures must walk. Unlike the federal government, states typically are not permitted to “deficit spend.” So for every dollar that goes out the door during a state’s fiscal year, a dollar has to come in the door. In times of economic malaise, finding those dollars can be difficult. And finding dollars became more difficult when the first President Bush said “read my lips,” making increases in tax rates and new taxes an easy target for every self-proclaimed fiscally conservative candidate, with a consequence of making it more difficult for career law-writers to raise tax rates. So legislatures reach for gimmicks, and tax administrators stretch interpretations, all in the service of their state’s fiscal volcano whose growing hunger is assuaged—not by an increasing number of virgins—but instead by larger dump trucks of dollars.
And while I appreciate the difficulty of legislating taxes, there are constant reminders of when it has been done poorly. Cases in point: Two of this week’s determinations consider the tobacco products tax under Tax Law Article 20. New York has a slew of special taxes and tax compliance procedures applicable to the tobacco/cigarette industry. Even if they were well-intentioned, these special laws have, I posit, the unintended consequence of fomenting illegal activity. I can imagine you groaning “Lighten up-Francis.* Surely you don’t mean that taxes create crime.” But that is exactly what I mean. Any time a state, through targeted taxes, makes a product two times more expensive when purchased in-state than when purchased in the surrounding states, profit-maximizing ne’er-do-wells are going to crank-up illegal smuggling activities. In New York, think cigarettes. In California, think gasoline.
Along the same lines, laws that make compliance more complex, expensive, and/or difficult discourage compliance. No surprise there.
I don’t applaud or encourage illegal behavior. But when a legislature enacts (or perpetuates) laws which make the economics (or the compliance environment) of a situation so lopsided as to discourage legal behavior, the causal relationship should be acknowledged.
And now, back to our regularly-scheduled programming.
* Meme from “Stripes” (1981). Google it.
TiNY Report for December 5, 2019
We are easing into the holiday season here, which is to say that we are trying to get as many things as humanly possible wrapped-up so we may better address the inevitable year-end client emergencies. The DTA is being a team player by not posting many decisions/determinations/orders. Indeed, there is nothing new on the DTA’s website as of this writing. That said, we’ll check the DTA’s website over the next few days to make sure it didn’t pull the old switcheroo on us and decide to start posting on Fridays.
This week is an ideal time to repost our “Disclaimer.” A link to our Disclaimer is always at the bottom of our TiNY webpage, but we expect it is rarely read. So, during slow news weeks like this, we sometimes post the Disclaimer so all of our readers understand TiNY’s limitations. In short: You shouldn’t rely on TiNY Reports for anything other than a quick overview of the cases addressed.
TiNY Report for November 14, 2019 (reporting on DTA cases issued November 7)
There’s a Decision this week that suggests that we often think the same way as the Tribunal. This is rewarding in many respects. First, it suggests that we can empathize with the Tribunal and the decisions it offers and thereby give our readers and clients better insight. It also suggests that the Tribunal members sometimes think like we think. Good times!
TiNY Report for November 1, 2019 (reporting on DTA cases issued October 24)
We have one Determination and one ALJ Order to report this week. The Order is a quirky little tune. The Determination is a freakin’ opera!
TiNY Report for October 17, 2019 (reporting on DTA cases issued October 3, 8, and 10)
No ALJ determinations or Tribunal decisions were posted last week, ergo we did not waste your time sending out a TiNY Report. This week there are two new Tribunal Decisions (hooray!). And after we started to write this edition, the DTA posted four new ALJ Determinations, three from October 3 (where were they last week?) and one from October 10.
TiNY Report for October 3, 2019 (reporting on DTA cases issued September 26)
Only two determinations and one ALJ order as of this writing. The determinations were posted last week, but we like to give the litigants time to receive and read their determinations before we post our summaries, ergo our intentional delay. And for fun, this week we provide pop music quotes that are barely relevant to the cases.
TiNY Report for September 19, 2019 (reporting on DTA cases issued September 12)
This week we have four cookie-cutter Determinations. I am going to give cookie-cutter summaries. You need read only one of the summaries since they are all the same. In the past, I would write one summary and then write “ditto” for each of the subsequent cases, but I have recently discovered that our website allows you to search TiNY for our summaries; so henceforth, I will provide summaries for all cases instead of saying “see above.” And yeah, this is the second time this decade I used “henceforth” in a sentence. I try to avoid anachronistic words and phrases, but I guess my guard was down this week. Mea culpa.