MoFo New York Tax Insights - Volume 3, Issue 5 - May 2012


In This Issue:

No Hearing Permitted Without a Notice of Deficiency or Refund Denial; Special Refund Authority Not Available for Claiming Time-Barred Resident Tax Credit; Tax Provisions Enacted in 2012-13 State Budget; Exemption Favoring In-State Beer Held Unconstitutional; Income from Contracts with Government Agencies is Subject to N.Y.C. General Corporation Tax; and Insights in Brief

Excerpt from No Hearing Permitted Without a Notice of Deficiency or Refund Denial

In Matter of Mark A. Rothberg, DTA No. 823318 (N.Y.S. Div. of Tax App., Mar. 29, 2012), a New York State Administrative Law Judge held that the Division of Tax Appeals lacked jurisdiction to provide a hearing when the taxpayer had received neither a notification of a tax deficiency nor denial of a refund application.

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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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