Ryan v. Tax Appeals Tribunal of State

• Decision Date: 05 November 2015
• Parties: In the Matter of Kevin J. RYAN, Petitioner, v. TAX APPEALS TRIBUNAL OF the STATE of New York et al., Respondents.
• Court: New York Supreme Court — Appellate Division

133 A.D.3d 929
18 N.Y.S.3d 797
2015 N.Y. Slip Op. 08012

In the Matter of Kevin J. RYAN, Petitioner,
v.
TAX APPEALS TRIBUNAL OF the STATE of New York et al., Respondents.

Supreme Court, Appellate Division, Third Department, New York.

Nov. 5, 2015.

Kevin J. Ryan, Northport, petitioner pro se.

Eric T. Schneiderman, Attorney General, Albany (Kathleen M. Arnold of counsel), for Commissioner of Taxation and Finance, respondent.

Before: McCARTHY, J.P., EGAN JR., LYNCH and CLARK, JJ.

CLARK, J.

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to

[18 N.Y.S.3d 798]

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 funds related to his failure to pay his taxes. On October 19, 2011, the Department mailed petitioner a notice of deficiency stating that the additional liability consisted of a fraud penalty against him in the amount of $39,096.58. On November 22, 2011, petitioner mailed a request for a conciliation conference regarding the notice. The request was denied for failure to file it within 30 days of the mailing of the notice. Petitioner subsequently filed a petition with the Division of Tax Appeals, challenging the denial of his conference request and seeking a redetermination of the amount owed. Respondent Tax Appeals Tribunal ultimately granted the Division summary determination, holding that petitioner's request for a conciliation conference was untimely filed. This CPLR article 78 proceeding ensued.

We confirm. Pursuant to Tax Law § 170(3–a)(h), a person seeking a conciliation conference regarding the imposition of a fraud penalty must request a conference within 30 days of the mailing of the notice. Petitioner does not dispute that his request for a conciliation conference was not filed within the statutory time limit. Rather, he argues that the Division should have been estopped from raising the 30–day statute of limitations due to the fact that the June 2011 letter that first advised petitioner of the further liability stated that he had 90 days to request a...