In Matter of Gregg M. Reuben, DTA No. 827052 (N.Y.S. Div. of Tax App., May 12, 2016), a New York State Administrative Law Judge agreed with the petitioner that four notices of determination dated December 5, 2014, had not been sent to his last known address, despite their bearing the correct building address, since they had been directed to the wrong apartment number. Therefore, the 90-day period for filing a conciliation conference request or petition for a hearing before the Division of Tax Appeals was tolled until he actually received the notices. However, the Department established by affidavit and certified mail responses that the notices were delivered to and actually received by the petitioner on December 22, 2014. Since the request for conciliation conference was not filed until April 29, 2015—more than 90 days after the date of actual receipt—it was held to be untimely, and the Department’s motion for summary judgment dismissing the petition was granted.