Determination Form - New York Division Of Tax Appeals printable pdf download

STATE OF NEW YORK

DIVISION OF TAX APPEALS

________________________________________________

In the Matter of the Petition

DETERMINATION

C. GREGORY DEVERS

DTA NO. 819751

for Redetermination of a Deficiency or for Refund of New

York State and New York City Personal Income Tax under

Article 22 of the Tax Law and the New York City

Administrative Code for the Year 1999.

_______________________________________________

Petitioner, C. Gregory Devers, 5 Harbor Court, North Kingstown, Rhode Island 02852, filed a petition for

redetermination of a deficiency or for refund of New York State and New York City personal income tax under

Article 22 of the Tax Law and the New York City Administrative Code for the year 1999.

A hearing was held before Brian L. Friedman, Administrative Law Judge, at the offices of the Division of Tax

Appeals, 641 Lexington Avenue, New York, New York, on August 19, 2004 at 10:30 A.M., with all briefs to be

submitted by December 17, 2004, which date began the six-month period for the issuance of this determination.

Petitioner appeared pro se. The Division of Taxation appeared by Christopher C. O'Brien, Esq. (Margaret T.

Neri, Esq., of counsel).

ISSUE

Whether petitioner, a nonresident of New York, has established that certain days worked in Connecticut should

properly be allowed as days worked outside New York for purposes of allocating wage income to sources

within and without the State.

FINDINGS OF FACT

1. On November 18, 2002, the Division of Taxation ("Division") issued a Notice of Deficiency to C. Gregory

Devers ("petitioner") which asserted a deficiency of New York State personal income tax in the amount of

$9,469.62, plus interest of $1,835.43, and a deficiency of New York City personal income tax in the amount of

$656.12, plus interest of $127.17, for a total amount due of $12,088.34 for the year 1999.

The Notice of Deficiency also asserted a deficiency of New York State personal income tax in the amount of

$4,681.58, plus interest of $479.86 and penalty of $1,170.40, for a total due of $6,331.84 for the year 2000.

After a conciliation conference was held in this matter, the Division agreed to cancel the deficiency for 2000.

Accordingly, only the deficiencies for the year 1999 remain at issue.

2. For the year 1999, petitioner filed a form IT-203, Nonresident and Part-Year Resident Income Tax Return,

and a form NYC-203, City of New York Nonresident Earnings Tax Return, on which he indicated that out of

236 days worked during the year, 69 days were worked outside the State, 63 of which were worked at his home

in New Canaan, Connecticut. The balance, or 167 days, was allocated to New York. Petitioner, therefore,

calculated that 70.76 percent (167 days worked in New York ÷ 236 total days worked during the year) of his

wage income was properly allocated to New York. Petitioner also attached an explanation to the return which

stated, in pertinent part, as follows:

Effective September 30, 1999, my employer changed my physical working arrangement to that of

tele-commuter. With this change, my physical work location changed from 685 Third Avenue, New

Determination Form - New York Division Of Tax Appeals