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MEYERS v. TAX APPEALS

201 A.D.2d 185 (1994)

In the Matter of Donal A. Meyers et al., Petitioners, v. Tax Appeals Tribunal of the State of New York et al., Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

July 28, 1994

Attorney(s) appearing for the Case

Donal A. Meyers, Katonah, petitioner pro se.

G. Oliver Koppell, Attorney-General, Albany (Patrick Barnett-Mulligan and Nancy A. Spiegel of counsel), for Commissioner of Taxation and Finance of the State of New York, respondent.

CARDONA, P. J., MERCURE, YESAWICH JR. and PETERS, JJ., concur.

CASEY, J.

At issue in this proceeding is whether respondent Tax Appeals Tribunal (hereinafter respondent) properly determined that petitioners were not entitled to a hearing before paying the additions to tax imposed upon them pursuant to Tax Law § 685 (c) for the underpayment and late payment of estimated income taxes. Petitioners contend that they are entitled to a hearing pursuant to Tax Law § 2006...

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