An administrative law judge has affirmed that Peter Madoff was properly notified in 2009 that he owes more than $1 million in unpaid state taxes for income he allegedly made through the fraudulent securities firm of his brother, Bernard Madoff. Because the state notice was properly addressed and sent, Madoff’s subsequent request for a conciliation conference to discuss what he said were errors in the state’s notice of tax deficiency was filed about a month too late, and he is not allowed to challenge the findings of tax liability, Division of Tax Appeals Administrative Law Judge Arthur Bray ruled.

Read the ALJ’s ruling.