MoFo New York Tax Insights - Volume 2, Issue 8 - August 2011


In this issue: Taxpayer May Subpoena State’s E-mails Interpreting Tax Law; Tribunal Finds Sufficient Business Purpose and Allows QEZE Credit; Tribunal Holds Interest Payable Only from Date of Amended Returns; Production Qualifies as “Dramatic or Musical Arts Performance” for Sales Tax Purposes; Commissioner Jenkins Retires from Tribunal; Leaf Collection Bags Subject to Sales Tax, Municipally Mandated Garbage Bags Are Not; Potential Disruption of Mail Service Prevents Dismissal for Untimely Petition; and Procedure Specified for Store Loyalty Cards.

Excerpt from 'Taxpayer May Subpoena State’s E-mails Interpreting Tax Law':

A New York State Administrative Law Judge has issued an order rejecting a motion by the Department of Taxation and Finance seeking to modify or withdraw a subpoena duces tecum issued for the production of certain departmental e-mails. Matter of Glenna Michaels, DTA No. 823370 (N.Y.S. Div. of Tax App., June 23, 2011). As a result, the Department must turn over to the taxpayer various intradepartmental e-mails.

The substantive case involved the issue of when gain from the sale of real property accrues to an individual who becomes a resident of New York State prior to disposing of the real property. The outcome of the case hinged in part upon the application of the so-called “accrual rule.”

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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