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DTA |
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In a recent New York State Division of Tax Appeals decision, the court held that when a taxpayer reasonably relies on the published, written guidance of the Division of Taxation (Division), the Division will be estopped from retroactively changing the rules in a way that will cause an avoidable, detrimental effect on the taxpayer; see In the Matter of the Petition of Robert and Naomi Reiner, State of New York Division of Tax Appeals, Administrative Law Judge Unit, DTA No. After Massachusetts implemented the plan, Republican governors Cellucci and Swift, along with their appointed directors of the DTA (Department of Transitional Assistance) continued the harsh, work-first philosophy. The court also left open the possibility that the DTA jurisdictional restrictions may be unconstitutional, but did not render a decision on that question because the court felt the failure of the statute to specifically apply to the Hamdan case eliminated their need to decide on the constitutionality of the DTA. |
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