Huang v. New York State Tax Appeals Tribunal

In order for an appeal to respondent Tax Appeals Tribunal to *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…