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 6/8/2017
This TiNY Report covers the four ALJ Determinations and one Tribunal Decision issued during the week of May 29, 2017. We have been sitting on the ALJ cases for a week to give the litigants a chance to digest them before we report on them. Since we don’t get paid to publish these Reports, we can afford to be principled. The Tribunal decision is one that wasn’t posted until this morning.
At the time of this writing, no Orders from the week of May 29 have been posted.
Comment
TiNY Report EXTRA: New DTA forms on-line
DTA has updated a bunch of its forms, including the petition and hearing memo. They’ve also posted some guidance about the new forms. You can find all that here.
TiNY Report for June 1, 2017
No Tribunal decisions or orders this week. As for ALJ determinations, things are a little weird: Consistent with DTA SOP, three determinations from last week were posted yesterday (i.e. Thursday, June 1). Then the weirdness began. After a few hours, another four determinations dated June 1 were posted. Normally those would have been posted next Thursday. And today, the four June 1 determinations were removed from the website.
We surmise that the Division of Tax Appeals did not intend to post the June 1 determinations. We think it proper that the taxpayers (and their representatives) and the Division (and its representatives) receive the determinations and decisions before we publish our comments on them. So we have pocketed our summaries of the June 1 determinations and will publish them next week per our standard practice. Spoiler alert: June 1 was not a great day for New York taxpayers.
No ALJ Determinations, No ALJ Orders, No Tribunal Decisions and No Tribunal Orders
In other news…
Are you on the Board of Directors of a country club or yacht club? If so, you may be interested in TSB-A-17(5)S, which discusses whether certain charges a club makes to non-members are subject to sales tax.
TiNY Report for May 18, 2017
Six ALJ determinations, but no orders. There were four Tribunal decisions posted. There is a little bit of something in each worthy of mention.
TiNY Report for May 11, 2017
A couple of determinations this week. No orders or decisions.
TiNY Report EXTRA
From the DTA’s website:
Commissioner James H. Tully, Jr. retired from State service on April 28, 2017, after having served seven years at Tax Appeals, as both President and Commissioner of the Tax Appeals Tribunal.
TiNY Report for May 4, 2017
Only two new ALJ determinations yesterday, and no orders or TAT decisions.