In the March 2011 issue of New York Tax Insights, we reported on an ALJ decision in Matter of Thomas P. and Kathleen H. Puccio, holding that a Connecticut domiciliary with an apartment in New York City, and a job in the City, failed to prove he was not present in the City for more than 183 days of the year, and thus was held to be a New York State and City resident. Subsequently, the taxpayer filed a motion to reopen the record in order to submit newly discovered evidence regarding his day count. The ALJ has now issued an Order denying the taxpayer’s motion, finding that the taxpayer did not adequately explain why the newly discovered evidence could not have been uncovered in time for the administrative hearing. The ALJ also noted that the taxpayer was made aware at the hearing that no further evidence would be allowed after the close of the hearing. Matter of Thomas P. and Kathleen H. Puccio, DTA No. 822476 (N.Y.S. Div. of Tax App., Apr. 28, 2011).