Mulderig v. New York State Department of Taxation & Finance

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 concluded that petitioner failed to comply with Tax Law § 659.

In 1991, the Internal Revenue Service determined that petitioner should have reported a greater taxable income on his 1982 federal income tax return and that he owed over $1,000,000 in additional taxes for that tax year. He challenged that determination in federal court. The United States Tax Court revised the deficiency and held that petitioner owed $769,096 in additional…