Huang v. New York State Tax Appeals Tribunal

Appellate Division of the Supreme Court of New York

Huang v. New York State Tax Appeals Tribunal

68 A.D.3d 1369, 889 N.Y.2d 871

CourtAppellate Division of the Supreme Court of the State of New York

DecidedDecember 17, 2009

StatusPublished

This text of 68 A.D.3d 1369 (Huang v. New York State Tax Appeals Tribunal) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Huang v. New York State Tax Appeals Tribunal, 68 A.D.3d 1369, 889 N.Y.2d 871 (N.Y. Ct. App. 2009).

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Opinion

Cardona, P.J.

In order for an appeal to respondent Tax Appeals Tribunal to [1370]*1370be timely, it must be filed within 30 days after the giving of notice of the determination of the Administrative Law Judge (hereinafter ALJ) (see Tax Law § 2006 [7]; 20 NYCRR 3000.23 [a]). Here, the record establishes that petitioner’s exception to the ALJ’s determination dismissing her petition, which was issued September 13, 2007, was not filed with the Tribunal until October 17, 2007. Inasmuch as petitioner’s appeal to the Tribunal exceeded the 30-day statutory period, the Tribunal correctly concluded that it was without jurisdiction to review the ALJ’s determination (see Tax Law § 2006 [7]; Matter of De Milt v Tax Appeals Trib. of State ofN.Y., 232 AD2d 824 [1996], Iv denied 89 NY2d 816 [1997]). Accordingly, petitioner’s argument addressing the merits of the underlying determination denying her request for a tax refund in connection with a rescinded real estate transaction is not properly before this Court.

We have reviewed petitioner’s remaining.contentions and find them to be without merit.

Spain, Lahtinen, Stein and McCarthy, JJ., concur. Adjudged that the determination is confirmed, without costs, and petition dismissed.

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Cardona, P.J.

In order for an appeal to respondent Tax Appeals Tribunal to [1370]*1370be timely, it must be filed within 30 days after the giving of notice of the determination of the Administrative Law Judge (hereinafter ALJ) (see Tax Law § 2006 [7]; 20 NYCRR 3000.23 [a]). Here, the record establishes that petitioner’s exception to the ALJ’s determination dismissing her petition, which was issued September 13, 2007, was not filed with the Tribunal until October 17, 2007. Inasmuch as petitioner’s appeal to the Tribunal exceeded the 30-day statutory period, the Tribunal correctly concluded that it was without jurisdiction to review the ALJ’s determination (see Tax Law § 2006 [7]; Matter of De Milt v Tax Appeals Trib. of State ofN.Y., 232 AD2d 824 [1996], Iv denied 89 NY2d 816 [1997]). Accordingly, petitioner’s argument addressing the merits of the underlying determination denying her request for a tax refund in connection with a rescinded real estate transaction is not properly before this Court.

We have reviewed petitioner’s remaining.contentions and find them to be without merit.

Spain, Lahtinen, Stein and McCarthy, JJ., concur. Adjudged that the determination is confirmed, without costs, and petition dismissed.

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Bluebook (online)

68 A.D.3d 1369, 889 N.Y.2d 871, Counsel Stack Legal Research, https://law.counselstack.com/opinion/huang-v-new-york-state-tax-appeals-tribunal-nyappdiv-2009.

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