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STATE OF NEW YORK DIVISION OF TAX APPEALS In the Matter of the Petition:of:EVA MYERS GRAINGER:ORDER DTA NO. 829726for Redetermination of Deficiencies or for Refund of New : York State and New York

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York State and New refer to the state of New York, often colloquially referred to as York, which is located in the Northeastern U.S. and is known for its major city, New York City.

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Individuals, businesses, and entities that have income sourced from New York State or meet certain residency requirements are required to file New York State tax returns.

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The purpose of New York State tax filings is to report income and calculate the appropriate tax owed to the state, which funds public services and infrastructure.

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Tax filers must report personal information, income sources, deductions, credits, and other financial data relevant to their tax situation.

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