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1998-1a N.Y. Tax Cas. T-531 (1998)

handle is hein.nytax/nytcas0039 and id is 1 raw text is: 1998 New York Tax Cases T-531 STATE OF NEW YORK TAX APPEALS TRIBUNAL In the Matter of the Petition of LEONARD W. and JANICE M. BRAULT DECISION DTA NO. 814088 for Redetermination of a Deficiency or for Refund of Personal Income Tax under Article 22 of the Tax Law for the Years 1986 through 1988. Petitioners Leonard W. and Janice M. Brault, 9057 Main Street, Box 174, Westernville, New York 13486, filed an exception to the determination of the Administrative Law Judge issued on January 29, 1998. Petitioners appeared pro se. The Division of Taxation appeared by Steven U. Teitelbaum, Esq. (Herbert M. Friedman, Jr., Esq., of counsel). Petitioners filed a brief in support of their exception. The Division of Taxation filed a brief in opposition and petitioners filed a reply brief. Oral argument was not requested. After reviewing the entire record in this matter, the Tax Appeals Tribunal renders the following decision. ISSUE Whether the Division of Taxation properly denied petitioners' claims for refund of taxes paid on Federal pension income as untimely pursuant to the three-year statute of limitations period of Tax Law § 687(a). FINDINGS OF FACT We find the facts as determined by the Administrative Law Judge. These facts are set forth below. Petitioners, Leonard W. and Janice M. Brault, timely filed joint New York State personal income tax returns for each of the years at issue. Specifically, petitioners filed their 1986 return on or before April 15, 1987; their 1987 return on or before April 15, 1988; and their 1988 return on or before April 15, 1989. On each return petitioners reported and paid tax on Federal pension income paid to Leonard W. Brault.

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