New York Denies Untimely Conciliation Conference Request

The New York Tax Appeals Tribunal denied Taxpayer’s petition, finding that Taxpayer’s request for a conciliation conference was untimely. Taxpayer requested a conciliation conference with the Department of Taxation’s Bureau of Conciliation and Mediation Services, protesting the individual income tax notice of deficiency. The bureau dismissed the request as untimely, and the Administrative Law Judge (ALJ) affirmed. Taxpayer appealed. The tribunal found that Taxpayer filed the request after the 90-day period of limitations. Accordingly, the tribunal affirmed the ALJ’s determination and denied Taxpayer’s petition. [In re Sacko, N.Y. Tax App. Trib., No. 828010, 06/07/18]

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