New York: New York City Tax Tribunal Finds Excise Taxpayer’s Petition Wasn’t Premature, Remands Matter

The New York City Tax Appeals Tribunal Jan. 25 decided to grant Taxpayer’s exception challenging the dismissal of its excise tax petition. Taxpayer filed a real property transfer tax petition before the Administrative Law Judge Division. The Chief Administrative Law Judge (CALJ) dismissed the petition on the grounds that the petition for hearing was prematurely filed. The CALJ further stated Taxpayer submitted a request for conciliation conference before the city’s Department of Finance’s Conciliation Bureau. Taxpayer filed an exception. The tribunal noted: 1) it couldn’t locate any documents in the CALJ’s file to indicate that Taxpayer filed the request, beyond ...