In the Matter of the Petition - Tax Appeals Tribunal

failed to sustain their burden of proving that the deficiency assessment for the year 2004 was
improper.
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I. The Division imposed penalties in the instant matter pursuant to Tax Law § 685(a)(1),
for failure to file a tax return for the year 2004, and Tax Law § 685(b), for negligence for the
years 2003 and 2004. Petitioners bear the burden of proving that the failure to file was due to
reasonable cause and not due to negligence (Tax Law § 685[b]; § 689[e]). Tax Law § 685(b)
requires the imposition of penalties if any part of a deficiency is due to negligence or intentional
disregard of Article 22 of the Tax Law or the regulations promulgated thereunder. Petitioners
failed to articulate any rationale for abatement of the penalties imposed for the years 2003 and
2004. Therefore, the imposition of penalties is sustained.
J. The petition of David and Leslie Byck is denied and the Notice of Deficiency dated
March 5, 2009 is sustained.
DATED: Albany New York
October 25, 2012
/s/ Winifred M. Maloney
ADMINISTRATIVE LAW JUDGE