The New York State Tax Appeals Tribunal reversed an Administrative Law Judge determination that held that an individual failed to timely file a Petition from a Conciliation Order. Matter of Leandro Campos-Liz, DTA No. 826984 (N.Y.S. Tax App. Trib., Jan. 12, 2017). The taxpayer, who was seeking a New York earned income credit, admitted that he did not file his Petition within the 90 days allowed by law and did not dispute that the Conciliation Order was mailed to his last known address. However, the Tribunal held that the Department did not meet its burden of showing that the taxpayer's Florida mailing address used in the Order which was based on statements the taxpayer made at the conciliation conference was clearly his last known address, particularly in light of other evidence that he used a Bronx, New York, address, both prior to and subsequent to the conciliation conference. The Tribunal withdrew the notice of intent to dismiss and remanded the case to the ALJ for further proceedings as to the timeliness of the Petition and, if appropriate, for a decision on the merits.