A taxpayer’s challenge to an Administrative Law Judge’s issuance of subpoenas duces tecum on the grounds that the subpoenas were preempted under ERISA was rejected by the New York State Tax Appeals Tribunal. Matter of Patrick Murphy, et al., DTA No. 825277 (N.Y.S. Tax App. Trib., July 2, 2015). The Tribunal held that it could not address the taxpayer’s newly raised argument that ERISA preempted the Division of Tax Appeals from making a determination as to the existence of an ERISA plan. The Tribunal concluded that the issues raised should first be resolved through the hearing process, and since the subpoenaed documents were not “utterly irrelevant to any proper inquiry,” it upheld the ALJ’s order denying the taxpayer’s motion to withdraw the subpoenas.