In Matter of Euphoria Palace, Inc., DTA No. 827006 (N.Y.S. Div. of Tax App., Nov.12, 2015), a New York State Administrative Law Judge found that no administrative hearing was available to contest notices and demands for payment of tax due that had been issued by the Department of Taxation and Finance. In response to two notices and demands for payment of sales and use tax, interest, and penalty, Euphoria Palace filed a petition for a hearing with the Division of Tax Appeals, and opposed the Department’s motion to dismiss for lack of jurisdiction, claiming that Euphoria Palace had never been served with a notice of determination, and that it should be permitted to proceed without payment because the Department had assessed “excessive penalties and interest without sending the notices” to it. The ALJ found that the notices were issued based upon Euphoria Palace’s failure to pay sales and use tax indicated as due on its returns as filed, and that, under Tax Law § 173-a, applicable to notices and demands issued on or after December 1, 2004, taxpayers are not entitled to a hearing in response to such notices.