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

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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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