MoFo New York Tax Insights

Volume 9, Issue 2

02 Feb 2018

Welcome to the latest issue of New York Tax Insights. In this issue we cover:

  • significant tax proposals in the New York State 2018-2019 Executive Budget (on page 1);
  • a Tax Department report with possible legislative proposals that would affect how President Trump’s federal Tax Cuts and Jobs Act of 2017 impacts New York State filers (on page 2);
  • a decision by an administrative law judge that illustrates the legal and evidentiary standards that apply to an auditor’s estimation of taxable sales after concluding that a vendor’s records are inadequate (on page 3);
  • a New York State Tax Appeals Tribunal decision that highlights the increased risk of an individual being classified as a statutory resident despite only staying in a New York dwelling for a temporary duration (on page 5);
  • a New York City Tax Appeals Tribunal decision involving the real property transfer tax “mere change in form” exemption that illustrates the difficulties of proceeding in a New York City tax dispute without a hearing (on page 6);
  • an administrative law judge decision awarding attorney fees to a cigarette-wholesaler employee who the ALJ previously concluded was exempt from penalties imposed for possessing unstamped cigarettes (on page 7);
  • and more (on page 8).

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