On remand from a reversal by the Tax Appeals Tribunal, a New York State Administrative Law Judge has again dismissed as untimely Peter Madoff’s petition challenging a Notice of Determination arising out of a sales and use tax audit of Bernard L. Madoff Investment Securities, LLC. Matter of Peter Madoff, DTA No. 823411 (N.Y.S. Div. of Tax App., Jan. 31, 2013). The Department argued that the petition had not been filed within the required 90-day period from mailing of the notice, but the Tribunal had rejected the affidavits originally relied upon by the Department to establish timely mailing, finding that one affiant was not knowledgeable about the procedures in the Mail Processing Center, and the other affiant had not been employed by the Department on May 4, 2009, the date the notice was claimed to have been mailed. On remand, the ALJ found that the Department had now presented additional proof that the notice was indeed mailed as claimed on May 4, 2009, including revised affidavits that established the basis for personal knowledge by individuals with direct participation in the processing of statutory notices, and the petition was therefore again dismissed as untimely.