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2012-2 N.Y. Tax Cas. J-1 (2012)

handle is hein.nytax/nytcas0069 and id is 1 raw text is: 2012 New York fax Cases J-1 STATE OF NEW YORK DIVISION OF TAX APPEALS In the Matter of the Petition of PATRICK C. AND ANNE M. KENNEDY DETERMINATION DTA NO. 823722 for Redetermination of a Deficiency or for Refund of Personal Income Tax under Article 22 of the Tax Law for the Year 2006. Petitioners, Patrick C. and Anne M. Kennedy, filed a petition for redetermination of a deficiency or for refund of personal income tax under Article 22 of the Tax Law for the year 2006. On June 27, 2011 and July 6, 2011, respectively, petitioners, appearing pro se, and the Division of Taxation, appearing by Mark F. Volk, Esq. (Christopher O'Brien, Esq., of counsel), waived a hearing and agreed to submit this matter for determination based on documents and briefs to be submitted by December 8, 2011, which date began the six-month period for the issuance of this determination. After review of the evidence and arguments presented, Timothy Alston, Administrative Law Judge, renders the following determination. ISSUE Whether a Notice of Deficiency, as revised by the Division of Taxation, should be sustained. FINDINGS OF FACT 1. Petitioners, Patrick C. and Anne M. Kennedy, timely filed their joint 2006 New York resident income tax return on or before April 15, 2007. A copy of petitioners' signed IT-201,

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