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1998-2 N.Y. Tax Cas. J-1 (1998)

handle is hein.nytax/nytcas0040 and id is 1 raw text is: 1998 New York Tax Cases J-1 STATE OF NEW YORK DIVISION OF TAX APPEALS In the Matter of the Petition of JONATHAN C. CRANE DETERMINATION AND SUSAN S. CRANE DTA NO. 815909 for Redetermination of a Deficiency or for Refund of Personal Income Tax under Article 22 of the Tax Law for the Years 1992 and 1993. Petitioners, Jonathan C. Crane and Susan S. Crane, Box 508, Woodstock, Vermont 05091, 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 1992 and 1993. On September 18, 1997, the Division of Taxation filed a motion for an order dismissing the petition and granting summary determination to the Division of Taxation on the ground that petitioners failed to file a request for a conciliation conference within 90 days of the mailing of a notice of deficiency issued pursuant to Article 22 of the Tax Law. Petitioners' time to respond to the motion expired on October 18, 1997 which began the 90-day period for the issuance of this determination. Petitioners appear on their own behalf. The Division of Taxation appears by Steven U. Teitelbaum, Esq. (Christina L. Seifert, Esq., of counsel). Based on the pleadings and motion papers, Jean Corigliano, Administrative Law Judge, renders the following determination. ISSUE Whether summary determination should be granted in favor of the Division of Taxation because petitioners did not request a conciliation conference within 90 days after the mailing of a notice of deficiency of personal income tax. FINDINGS OF FACT 1. The Division of Taxation (Division) issued to petitioner, Jonathan C. Crane,I a 1 Although a petition was filed in the names of Jonathan C. Crane and Susan S. Crane, there is only one Notice of Deficiency in issue and, as stated, only Mr. Crane's name appears on the notice. None of the facts or issues presented in this motion relate to Mrs. Crane. The term petitioner will be used in this determination to refer to Mr. Crane.

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