The Tax Appeals Tribunal reversed an Administrative Law Judge’s order dismissing a petition as untimely, and remanded the case to the Division of Tax Appeals to determine whether a conciliation default order was mailed to the taxpayer’s correct mailing address. The Tribunal was unwilling to rely on the Department’s mail-tracking system printout as proof of proper mailing, because it was dated after the filing of the petition, and listed the incorrect amount of tax due. Matter of Lawrence Zigerelli, DTA No. 824237 (N.Y.S. Tax App. Trib., Sept. 20, 2012).