In Matter of George Wright, DTA No. 826397 (N.Y.S. Div. of Tax App., Feb. 12, 2015), a New York State Administrative Law Judge held that, although filed more than 90 days after the issuance of a conciliation order, a petition in a personal income tax matter would not be dismissed as untimely because the Department had mailed the conciliation order to Mr. Wright at 22327 Cypress Avenue, Apt. 6H, rather than 223-27 Cypress Avenue, Apt. 6H, which was the address he had used in his request for conciliation conference. This was found to be an error “of an essential element” of the address, not harmless error, and therefore the Department had failed to establish timely mailing. In the absence of evidence of actual delivery or receipt of the conciliation order, or of Mr. Wright’s actual notice of the order, the ALJ found insufficient evidence to support a dismissal of the petition as untimely, and directed the Department to file an answer.