Legal Opinion
Cullen v. New York State Division of Tax Appeals
Appellate Division of the Supreme Court of the State of New York
Decided June 22, 2006PublishedCited by 5 opinions
1Opinion of the CourtLahtinen, J.
Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Division of Tax Appeals which, inter alia, sustained an assessment of personal income tax imposed under Tax Law article 22.
Petitioner contends that respondent Department of Taxation and Finance sent notices of deficiency to him on March 6, 2003 at an address that the Department knew or should have known was outdated. The notices were returned as undeliverable and were remailed by the Department. On June 30, 2003, the Department mailed demands for payment to…
2Cases cited4 opinions
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- De Milt v. Tax Appeals Tribunal of State of New YorkAppellate Division of the Supreme Court of the State of New York · 1996
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