The New York State Tax Appeals Tribunal has affirmed an Administrative Law Judge determination dismissing petitions because (1) they were received by fax transmission and (2) both protested notices had been sustained in separate proceedings. Matter of Charles L. Kyte, DTA Nos. 825337 & 825338 (N.Y.S. Tax App. Trib., Oct. 9, 2014). The Tribunal found that, despite being advised on several occasions that petitions filed by fax were not in the proper form, and being offered opportunities to cure the defect, Mr. Kyte failed to respond. The Tribunal also found that both protested notices had been sustained, one in a Tribunal decision and the other in an ALJ determination that was not appealed, and that the validity of the notices could not be relitigated.