The State Tax Department’s motion to dismiss a taxpayer’s Petition for Hearing seeking a refund of amounts levied by the Department from the taxpayer’s bank account as the result of a warrant was granted by a State Administrative Law Judge. Matter of Strawberry Uniforms, Inc., DTA No. 826028 (N.Y.S. Div. of Tax App., Nov. 20, 2014). The ALJ held that the Division of Tax Appeals does not have jurisdiction over collection activities. The ALJ also noted that where, as here, the underlying statutory notices stem from late filed returns made without remittance of the amounts reported as due, a taxpayer is not entitled to a prepayment hearing.