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2016-3 N.Y. Tax Cas. J-1063 (2016)

handle is hein.nytax/nytcas0078 and id is 1 raw text is: 2016 New York Tax Cases J- 1063 STATE OF NEW YORK DIVISION OF TAX APPEALS In the Matter of the Petition of WINSTON M. MAXWELL : DETERMINATION DTA NO. 825156 for Redetermination of Deficiencies or for Refund of New York State Personal Income Tax under Article 22 of the Tax Law for the Years 2005 and 2006. Petitioner, Winston M. Maxwell, filed a petition for redetermination of deficiencies or for refund of New York State personal income tax under Article 22 of the Tax Law for the years 2005 and 2006. On March 24, 2016, the Division of Taxation, by Amanda Hiller, Esq., (Charles Fishbaum, Esq., of counsel), filed a motion seeking an order dismissing the petition or, in the alternative, granting summary determination of the proceeding pursuant to 20 NYCRR 3000.5, 3000.9(a)(1)(i) and 3000.9(b). Accompanying the motion was the affirmation of Charles Fishbaum, Esq., dated March 24, 2016, and annexed exhibits. Petitioner, appearing pro se, did not file a response to the Division of Taxation's motion. Accordingly, the 90-day period for issuance of this determination began on April 25, 2016, the due date for petitioner's response.' After due consideration of the affidavits and documents presented, Winifred M. Maloney, Administrative Law Judge, renders the following determination. 1 Since the 30-day period in which to respond expired on Saturday, April 23, 2016, petitioner's response was due on Monday, April 25, 2016 (see General Construction Law §§ 20, 25-a).

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