-
Articles & Seminar Materials
- June 5 NYS Tax Litigation Seminar: Completion Certificate June 2, 2025
- June 5 NYS Tax Litigation Seminar — Outline May 31, 2025
- June 5 Tax Litigation Seminar — Supplementary Materials May 14, 2025
- June 5 CPE Seminar: NYS Tax Litigation — Practice & Procedure April 28, 2025
- March 13 CPE Seminar: Supplementary Materials March 4, 2025
- Income Taxation of New York Trusts & 2025 Planning Strategies March 4, 2025
- Webinar Recording of 1031 Final Regulations Seminar January 16, 2025
-
Natural Language Search
Search by Category
Most Popular
- Welcome
- Executor and Trustee Commissions Under NY EPTL
- Rev. Rul. 85-13: Is There a Limit to Disregarding Disregarded Entities?
- Living Wills
- Tax and Legal Issues Arising In Connection With the Preparation of the Federal Gift Tax Return, Form 709 -- Treatise
- 2002 Regs., IRS Rulings & Pronouncements
- Planning for Family-Owned Business (QFOBI -- November 1999)
- Declaratory Relief Against the Department of Taxation
- Article 78 Appeals to Appellate Division, Third Department
- Tax Planning For Divorce
Tag Archives: Notice of Determination
COLLECTION OF RESPONSIBLE PERSON ASSESSMENT BARRED UNTIL JUDGMENT
Printer-friendly PDF: Collection of Responsible Person Assessment is Barred Until Judgment.wpd Tax Law §1138(a)(1) sets forth the procedure in which (i) sales tax is determined; (ii) the determination is mailed to the taxpayer (“Notice of Determination”); and (iii) 90-day appeal … Continue reading