In Matter of Maria Guzman, DTA No. 824658 (N.Y.S. Div. of Tax App., Apr. 5, 2012), the petitioner sought redetermination of denial of a claimed refund of personal income taxes. The Division of Tax Appeals issued a Notice of Intent to Dismiss Petition, because the petition was filed two years and 19 days after the statutory refund denial notice was apparently issued, and thus was 19 days late, since a taxpayer ordinarily has two years from the issuance of a notice of disallowance to file a petition with the Division of Tax Appeals. However, the ALJ found that the Department had failed to meet its burden of demonstrating proper mailing, since all that it submitted was a one-paragraph letter from its representative “containing an unsubstantiated conclusory statement.” In the absence of any proof of mailing of the notice of disallowance, no burden to disprove receipt ever shifted to the petitioner, and the petition was allowed to proceed.