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DATTILO v. URBACH

222 A.D.2d 28 (1996)

645 N.Y.S.2d 352

In the Matter of Michael A. Dattilo, Petitioner, v. Michael Urbach, as Commissioner of The New York State Department of Taxation and Finance, et al., Respondents

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

July 18, 1996

Attorney(s) appearing for the Case

Birbrower, Montalbano, Condon & Frank, P. C., New City (Thomas A. Condon of counsel), for petitioner.

Dennis C. Vacco, Attorney-General, Albany (Lew A. Millenbach and Nancy A. Spiegel of counsel), for Commissioner of New York State Department of Taxation and Finance, respondent.

MERCURE, J. P., CREW III, PETERS and SPAIN, JJ., concur.

CASEY, J.

At issue in this proceeding is whether the mailing rules contained in Tax Law § 691 (a) provide the exclusive means for proving a taxpayer's timely filing of a document. Respondent Tax Appeals Tribunal concluded that the statutory mailing rules were the exclusive means to prove timely filing. Petitioner contends that Tax Law § 691 (a) is applicable only when certain conditions are met and...

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