A New York State Administrative Law Judge has held that a petition should not be dismissed as untimely, despite the fact that it was filed more than two years after notices of determination were issued electronically on May 1, 2014, because the Department of Taxation and Finance failed to prove that the taxpayer, allegedly responsible for unpaid sales and use tax, had authorized the electronic issuance of the statutory notices. Matter of Miguel Urrego, DTA No. 827558 (N.Y.S. Div. of Tax App., Oct. 6, 2016). While the Department had provided a copy of its "Online Services ("OLS") Account Terms and Conditions for Individuals," and evidence that the taxpayer had created an online account on September 16, 2011, the version of the OLS Account Terms relied upon by the Department was updated on July 16, 2015, long after the account was created and after the statutory notices were issued. Since there was no explanation of the nature of the July 2015 updates, or any statement that the OLS Account Terms were the same when the account was opened, the ALJ found that there were triable issues of fact concerning the taxpayer's authorization, if any, for the issuance of online statutory notices in 2011, and therefore that dismissal was unwarranted on the record presented.