Matter of Ryan v. Tax Appeals Tribunal of the State of New York

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal denying petitioner’s request for a conciliation conference as untimely.

In May 2011, petitioner pleaded guilty to violating Tax Law § 1801, stemming from his admitted failure to pay income taxes for tax years 2002 to 2007. Pursuant to the plea agreement, petitioner paid $65,251 in restitution and was sentenced to a one-year conditional discharge. In June 2011, the Department of Taxation and Finance notified petitioner that he owed additional…