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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LinkedIn ProfileTiNY Report for August 10, 2017 (covering cases issued by the Division of Tax Appeals the week of July 30)
Two ALJ Determinations, but no Decisions or Orders this week.
Before going to the cases, your authors would like to offer some reminders on TiNY’s limitations. If you scroll down to the bottom of our web page, you’d find (under our “Principal Address”) our “Blog Disclaimer” link. Since some of you will never go to the bottom of our blog screen, we will, from time-to-time (usually during a slow news week), re-print the Disclaimer in a Report just so everyone understands what we are about and how TiNY Reports should be used. Here you go:
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TiNY Report for August 4, 2017 (reporting on DTA cases issued the Week of July 23)
A TAT decision, an ALJ Order, and two other newsworthy tidbits to report this week.
TiNY Report for July 27, 2017 (covering DTA cases published on July 20)
Got to the office. Booted up my computer. Grabbed a cup of coffee. Went through the overnight emails. Called up the DTA website before 9:00 , and everything was posted. THANK YOU DTA. The faster you post, the faster I blog. So we are a full day ahead of schedule this week.
Nothing from the Tribunal to report. But the ALJ unit gave us three determinations and one order. Judge Gardiner was busy, busy, busy and adjudicated three of the cases.
TiNY Report for July 20, 2017
Today, I was pleasantly surprised to see that DTA updated everything this morning – before noon! It could be because there were no ALJ determinations, orders, or Tribunal orders. Just one Tribunal decision. Light fare.
TiNY Report for July 13, 2017
3 ALJ Determinations and 2 DTA orders. Nothing from the Tribunal.
TiNY Report for July 6 (covering DTA Determinations/Decisions during the week of June 25)
As mentioned last week, one of your authors made a rare appearance in NY State Supreme Court (which is New York’s trial court) for oral argument. I have appeared for oral arguments in other venues (NYS Tax Appeals Tribunal; NYS Appellate Division, Third Department; NYS Court of Appeals; PA Board of Finance and Revenue), but this was my first time in Supreme Court. It was a hoot. The bench was “hot” in that it was clear the judge had read all of the materials provided previously by counsel. And right out of the blocks the judge was peppering both sides with questions that indicated the judge understood the issues. We went back and forth for an hour before the judge had us stop so he could do a conference on another case. Most oral arguments are fifteen minutes of working off of a script and being asked one or two questions by the court. My trip to the Supreme Court was a refreshing change of pace.
This week: A Decision, a Determination and an Order from the Division of Tax Appeals
TiNY Report for June 30 (for DTA Determinations/Decisions during the week of June 18)
Today is a little crazy for your TiNY correspondents: One of us has oral argument in Albany and the other of us is focusing on a pro bono IRS thing. But we don’t want to leave our legion of readers hanging going into the Independence Day weekend, so here is our report:
TiNY Report EXTRA, June 23, 2017
I should have known.
Like two minutes after I posted this morning’s Report under the assumption that the Tribunal didn’t have anything from last week, the Tribunal posted its two decisions from June 15. Argh. But it is not as if I am wasting paper by having two TiNY Reports in one day, so I’ll shoot this one out now.
First, a clarification: “Hard-hearted Humperdinck” from this morning’s earlier offering is a reference to evil Prince Humperdinck from the Princess Bride and not the silky-smooth-voiced Engelbert Humperdinck. Since a full 33 1/3% of my readers asked about this, I thought I’d save the two others some time and just put it out there.
And that brings up one of those “If-a-tree-falls-in-the-forest” questions: Is it really a metaphor if no one gets it?
TiNY Report for June 22, 2017 (covering Division of Tax Appeals cases decided during the week of June 11)
Thursday:
8:24 am: I expect nothing new on the DTA website, and I am not disappointed. The new case notices are usually posted later in the morning.
8:55 am: More of the same.
9:15 am: The website is still showing last week’s message. Normally DTA has the new ALJ determinations up by now . . . .
9:50 am: I really need to stop staring at my terminal and hitting “refresh.” My secretary has asked what I am bidding for on eBay. I decide to exit out of my browser and work on client matters for at least an hour before checking again.
10:15 am: I had to open my browser to look up a sales/use tax rate for a client who has some art being shipped-in from Europe. And since I was already on the Internet . . . . Still nothing new on the DTA website.
11:15 am: My patience is rewarded! Two new ALJ Determinations are on the website and an ALJ order. One of the Determinations is entertaining.
TiNY Report for June 16, 2017
June 4-10 was a slow tax news week. There were no determinations or decisions during the week; so we have no Division of Tax Appeals action on which to report.