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2004-2 N.Y. Tax Cas. J-1 (2004)

handle is hein.nytax/nytcas0053 and id is 1 raw text is: 2004 New York Tax Cases J-1 STATE OF NEW YORK DIVISION OF TAX APPEALS In the Matter of the Petition of DETERMINATION DTA NO. 819503 JOHN DASKALIS for Redetermination of a Deficiency or for Refund of Personal Income Tax under Article 22 of the Tax Law and the New York City Administrative Code for the Period Ended June 30, 2001. Petitioner, John Daskalis, 36-45 202d Street, Bayside, New York 11361-1119, filed a petition for redetermination of a deficiency or for refund of personal income tax under Article 22 of the Tax Law and the New York City Administrative Code for the period ended June 30, 2001. The Division of Taxation, by its representative, Mark F. Volk, Esq. (John E. Matthews, Esq., of counsel), brought a motion, filed October 9, 2003, seeking dismissal of the petition or, in the alternative, summary determination in the above-referenced matter pursuant to 20 NYCRR 3000.5, 3000.9(a)(i) and 3000.9(b). On December 4, 2003, petitioner appeared by his representative, Eric W. Olson, Esq., and submitted an affidavit in opposition to the Division's motion, beginning the 90-day period for issuance of this determination. After due consideration of the documents and arguments presented, Joseph W. Pinto, Jr., Administrative Law Judge, renders the following determination. ISSUE Whether petitioner filed a timely Request for Conciliation Conference with the Bureau of Conciliation and Mediation Services following the issuance of a Notice of Deficiency. FINDINGS OF FACT 1. The Division of Taxation (Division) issued to petitioner, John Daskalis, a Notice of Deficiency, dated January 22, 2002, addressed to petitioner at 36-45 202 Street, Bayside, NY 11361-1119. The notice bore assessment identification number L-020502769-4 and asserted a total amount due of $430,000.00. As indicated by the computation summary section of the notice, this amount consisted wholly of withholding tax for the period ended March 31, 2001.' tAlthough petitioner protested two notices in his petition, the Division has conceded in its answer that the second notice, number L-020502768-5, had been paid in full and was no longer in issue.

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