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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 Emma M. Savino
Senior Associate
esavino@hodgsonruss.com
716.848.1559
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Emma Savino is an associate in the State and Local Tax Practice. She handles disputes involving the New York State and City Tax Departments and counsels businesses and …

Showing 45 posts by Emma M. Savino.

TiNY Report for March 28, 2019 (covering DTA cases issued March 21)

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This week we only have two ALJ determinations, and neither of them are on timeliness – maybe our luck has turned because it’s finally spring and we aren’t buried under 4 feet of snow anymore.  The facts aren’t a compelling read in either case, but there are a couple of moderately interesting procedural issues raised.

TiNY Report for March 14, 2019 (covering DTA cases issued March 7)

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So a guy walks into a bar to get some lunch.  He decides to order a hamburger, and the bartender asks, “How would you like it done, and do you want us to Zen it?”  The patron replies, “Medium rare, and what the heck do you mean by ‘Zen it’”?  And the bartender says, “That is when we make you ‘one with everything.’”

This week the DTA almost Zenned it with one order, one determination, and one Tribunal decision—a Tribunal order shy of the full cycle. This week there were no timeliness issues, which makes things a bit more interesting, and representing the Petitioners in the order is TiNY’s Chris Doyle.

TiNY Report for February 28, 2019 (covering DTA cases issued February 14 and 21)

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Don’t shoot the messenger.

The DTA didn’t post any of its February 14 output until today. We called last week to inquire if any decisions, determinations or orders were going to be posted and were told that the person responsible for posting such decisions was out. I guess that person was way, way out. In any case, ALJ orders were issued on February 14th and 21st. One determination was issued on the 14th and two determinations were issued on the 21st.  Consistent with our mission, we’re reporting them within one of the date they were posted.

TiNY Report for Thursday, February 14, 2019 (covering DTA cases issued February 7)

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This Valentine’s Day saw the DTA post four ALJ Determinations.  Nothing says “I love you” like four ALJ Determinations when not a single one involves timeliness!

TiNY Report for February 7, 2019 (covering DTA cases issued January 31)

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Despite the cold weather last week, we had four ALJ Determinations and one ALJ Order to review this week. Four of the five are on dull-as-dishwater timeliness issues.  Which is why last Friday, in an effort to make it more fun to review/edit the summaries before posting them, TiNY’s senior editor created the “timeliness game” in which he did a shot of Jack Daniels every time any word with “timely” as its base (e.g. untimely, timeliness, timely) appeared in a summary.

And that is why this wasn’t posted until Monday.