TROY – The Sept. 11 terrorist attacks justify some leeway in various tax-related deadlines – but only some – an Administrative Law Judge has held.
In a tax matter where the petitioner was fined $1,800 for possessing unstamped cigarettes, Administrative Law Judge Frank W. Barrie of the Division of Tax Appeals said Christine Lamanna of Frankfort, N.Y., waited one day too many to challenge the penalty. While the law gave her 90 days, and Governor George E. Pataki gave her an extra three months, Ms. Lamanna was still a day late.
