The New York State Tax Appeals Tribunal has affirmed a decision by an ALJ that a party cannot reopen issues that were resolved by a Stipulation of Discontinuance of Proceeding. Matter of Mohammad Javed, DTA No. 823219 (N.Y.S. Tax App. Trib. Oct. 6, 2011). The petitioner had challenged an assessment against him for sales and use taxes as an allegedly responsible officer, but before a hearing on the challenge was held, the petitioner’s representative and the Department executed a Stipulation for Discontinuance of Proceeding, and the ALJ issued an Order of Discontinuance. The Tribunal held that, in the absence of proof of fraud, malfeasance or misrepresentation of material fact, the petitioner was bound by the Stipulation signed by his representative, and the matter could not be reopened.