June 7, 2021, 5:00 AM
The New York Appeals Tribunal May 24 denied Taxpayer’s exception to the Administrative Law Judge’s (ALJ) excise tax determination for his petroleum businesses. Taxpayer protested a notice of determination and filed an untimely request for a conciliation conference with the Bureau of Conciliation and Mediation Services, which was dismissed. Taxpayer petitioned with the Division of Tax Appeals (DTA). The Administrative Law Judge (ALJ) dismissed the petition, for lack of jurisdiction, as it was filed 90 days after the proper issuance of the conciliation order. Taxpayer filed an exception, contending that the ALJ erred in granting summary determination. The tribunal noted …
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