In Matter of Benjamin and Sharyn Soleimani, DTA No. 824288 (N.Y.S. Div. of Tax App., Sept. 29, 2011), an ALJ dismissed the taxpayers’ petition protesting a Notice and Demand for Payment of Tax issued against them for personal income tax. The Notice and Demand was issued for the amount of tax shown to be due on the taxpayers’ 2007 personal income tax return that remained unpaid. The ALJ held that Tax Law § 173-a, which became effective on December 1, 2004, precluded the taxpayers from obtaining a hearing before the Division of Tax Appeals with respect to the issuance of a Notice and Demand.