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2015-2 N.Y. Tax Cas. J-1 (2015)

handle is hein.nytax/nytcas0075 and id is 1 raw text is: 2015 New York Tax Cases J-1 STATE OF NEW YORK DIVISION OF TAX APPEALS In the Matter of the Petition of IRENEE D. MAY DETERMINATION DTA NO. 825173 for Redetermination of a Deficiency or for Refund of Personal Income Tax under Article 22 of the Tax Law for the Years 2006, 2007 and 2008. Petitioner, Irenee D. May, filed a petition for redetermination of a deficiency or for refund of personal income tax under Article 22 of the Tax Law for the years 2006 through 2008. A hearing was held before Herbert M. Friedman, Jr., Administrative Law Judge, in Albany, New York, on April 3, 2014 at 10:00 A.M., with all briefs to be submitted by July 24, 2014, which date commenced the six-month period for issuance of this determination. Petitioner appeared by Withers Bergman, LLP (David J. Moise, Esq., and Jill E. Misener, Esq., of counsel). The Division of Taxation appeared by Amanda Hiller, Esq. (Peter B. Ostwald, Esq., of counsel). ISSUES I. Whether petitioner has established that he was not taxable as a domiciliary of New York State during the years 2006 through 2008. 1I. Whether penalties asserted against petitioner should be abated. FINDINGS OF FACT 1. Petitioner, Irenee D. May, filed New York State nonresident and part-year resident income tax returns (Form IT-203) for the 2006, 2007 and 2008 tax years under the filing status married filing separate return. On the 2006 and 2007 returns, petitioner listed his address as 85

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