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1997-2 N.Y. Tax Cas. J-1 (1997)

handle is hein.nytax/nytcas0037 and id is 1 raw text is: 1997 New York Tax Cases J-1 STATE OF NEW YORK DIVISION OF TAX APPEALS In the Hatter of the Petition of RICHARD & DAVID MAIDHAN, DIP ORDER 1502 EAST 83RD ST. CO. DTA NO. 815315 for Revision of a Determination or for Refund of Tax on Gains Derived from Certain Real Property Transfers under Article 31-B of the Tax Law. 1 Petitioners, Richard & David Maidman, DIP, 432 East 87th Street, New York, New York 10128, filed a petition for revision of a determination or for refund of tax on gains derived from certain real property transfers under Article 31-B of the Tax Law. On September 26, 1996, the Division of Tax Appeals issued to petitioner a Notice of Intent to Dismiss Petition pursuant to Tax Law § 170(3-a)(e). Pursuant to 20 NYCRR 3000.9(a)(4), the parties had until October 26, 1996 to submit written comments on the proposed dismissal. On October 23, 1996, the Division of Taxation, represented by Steven U. Teitelbaum, Esq. (Christina L. Siefert, Esq., of counsel) submitted documents in support of the dismissal. Petitioners, represented by Eliezer A. Cohen, Esq., submitted documents on October 25, 1996. Based upon all documents submitted, Marilyn Mann Faulkner, Administrative Law Judge, renders the following order. ISSUE Whether petitioners filed a petition with the Division of Tax Appeals within 90 days of the Conciliation Order which dismissed their request for a conciliation conference. FINDINGS OF FACT 1. A conciliation conferee from the.Bureau of Conciliation and Mediation Services issued to petitioners a Conciliation Order, dated June 14, 1996, dismissing petitioners' request for a conciliation conference on the ground that the request was not filed within 90 days of issuance of the statutory notice as required under the Tax Law. 1It appears from the letters DIP that petitioners are debtors in possession doing business as 1502 East 83rd St. Co.

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