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2023-2 N.Y. Tax Cas. J-295 (2023)

handle is hein.nytax/nytcas0093 and id is 1 raw text is: 






                               2023 New  York  Tax Cases
                                         J-295





STATE   OF NEW   YORK

DIVISION   OF TAX  APPEALS


            In the Matter of the Petition

                         of

              ANGEL   SARMIENTO                             DETERMINATION
                                                            DTA   NO. 830461
for Review of a Notice of Proposed Driver's License
Suspension Referral under Tax Law Article 8, § 171-v.


     Petitioner, Angel Sarmiento, filed a petition for review of a notice of proposed driver's

license suspension referral under Tax Law article 8, § 171-v.

     The Division of Taxation, appearing by its representative, Amanda Hiller, Esq. (Karry L.

Culihan, Esq., of counsel), filed a motion on December 29, 2022, seeking an order dismissing the

petition or, in the alternative, granting summary determination in the above-referenced matter

pursuant to sections 3000.5 and 3000.9 (a) and (b) of the Rules of Practice and Procedure of the

Tax Appeals Tribunal. Petitioner, appearing by Glenn H. Ripa, Esq., responded to the Division

of Taxation's motion on January 30, 2023, which date commenced the 90-day period for

issuance of this determination pursuant to 20 NYCRR 3000.5 (d). Based upon the motion

papers, the affidavits and documents submitted, and all pleadings and documents submitted in

connection with this matter, Barbara J. Russo, Administrative Law Judge, renders the following

determination.

                                        ISSUE

       Whether the Division of Taxation's notice of proposed driver's license suspension

referral pertaining to petitioner should be sustained.

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