De Milt v. Tax Appeals Tribunal of 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 which sustained a deficiency of personal income tax imposed under Tax Law article 22.

In the absence of a timely appeal to respondent Tax Appeals Tribunal, petitioner is precluded from seeking judicial review of the decision of the Administrative Law Judge (hereinafter ALJ) which sustained a notice of deficiency (see, Matter of Riehm v Tax Appeals Tribunal, 179 AD2d 970, 971-972, lv denied 79 NY2d 759). To be timely, an appeal to the Tribunal…