The New York State Tax Appeals Tribunal has held that a request for a conciliation conference was timely, since it was filed within two years from the date that a second refund request was deemed disallowed by operation of Tax Law § 689(c)(3). Matter of Janet Yoell-Mirel, DTA No. 825058 (N.Y.S. Tax App. Trib., Sept. 21, 2015). The refund claim, filed in 2011, sought a partial refund of taxes paid on a 2003 New York State personal income tax return filed in 2004, based on a claimed credit for tax that Ms. Yoell-Mirel paid to New Jersey in 2008 and the fact that she did not know she owed at the time of filing her original New York return. The ALJ had held that no timely request for a conciliation conference had been filed in response to the denial of an initial claim for refund, but the Tribunal focused on the fact that there had been a second claim for refund filed, which had not been actually denied, so that the request within two years of the deemed denial date was timely. While noting that Ms. Yoell-Mirel has “other procedural hurdles to address” with regard to whether or not she filed a timely claim for refund, the Tribunal held that she was nonetheless entitled to a conciliation conference at which those issues could be addressed.