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.

Please see full newsletter below for more information.

LOADING PDF: If there are any problems, click here to download the file.

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.

© Morrison & Foerster LLP | Attorney Advertising

Written by:


Morrison & Foerster LLP on:

Popular Topics
Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.