A taxpayer that chooses to discontinue a New York State conciliation proceeding, but seeks to pursue a challenge of the Department’s tax assessment or refund denial, must file its Petition with the Division of Tax Appeals within 90 days from the time it files its request for discontinuance, and not from receipt of a letter acknowledging the request. Matter of Douglaston Grimaldi, Inc., et al., DTA Nos. 826988 and 826989 (N.Y.S. Div. of Tax App., Sept. 24, 2015). A New York State Administrative Law Judge dismissed as untimely Petitions filed by the taxpayers after the 90-day period from its discontinuance request had expired, noting that nothing in the Tax Law allows a taxpayer to wait for the Conciliation Bureau to issue an acknowledgement letter before the 90-day period for filing a Petition begins to run.