Matter of Agosto v. Tax Comm'n of the State of New York

OPINION OF THE COURT

Memorandum.

The order of the Appellate Division should be reversed with costs, and the petition seeking to require respondent to reissue notices of deficiency dismissed.

Tax Law § 681 (a) provides, in pertinent part, that a notice of deficiency "shall be mailed by certified or registered mail to the taxpayer at his last known address”. In this case, notwithstanding the minor error in petitioner’s address, respondent determined that there was actual receipt in sufficient time to file a petition for redetermination of the deficiencies. This determination may not be disturbed…