In Matter of William H. Dourlain, DTA No. 823892 (N.Y.S. Div. of Tax App., Mar. 24, 2011), the Department sought to dismiss a petition as untimely, arguing that it had not been filed within the 90-day time period set by Tax Law § 170.3-a(e). The ALJ found that the Department had introduced adequate proof that it had mailed the Conciliation Order on June 10, 2010, and therefore that the petition filed on September 30, 2010, was untimely. However, the petition had been preceded by a letter sent on September 7 and received by the DTA on September 8, which, in making it clear that the petitioner disagreed with the notices of deficiency, was deemed sufficient to satisfy the requirements of being a “pleading” under New York law. While the letter failed to meet many of the specific requirements under the law, the petitioner was given 30 days to correct those deficiencies.