The New York State Tax Appeals Tribunal found that an individual’s guilty plea to “disorderly conduct” after being criminally charged for the repeated failure to file New York State personal income tax returns did not alone support a finding of civil tax fraud. Matter of Darleen March, DTA No. 826057 (N.Y.S. Tax App. Trib., May 10, 2017). Therefore, the Tribunal reversed an ALJ determination and held that the Department did not meet its burden of proof regarding the imposition of civil fraud penalties. However, regarding late filing and late payment penalties in other years, the Tribunal agreed with the ALJ in rejecting the taxpayer’s claim that her deceased husband’s alcoholism constituted reasonable cause for her failure to file and pay the tax and upheld those penalties.