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1997-1a N.Y. Tax Cas. T-529 (1997)

handle is hein.nytax/nytcas0036 and id is 1 raw text is: 1997 New York Tax Cases T-529 STATE OF NEW YORK TAX APPEALS TRIBUNAL In the Matter of the Petition of JOHN P. BARTOLOMEI, OFFICER OF :DECISION WINTERGARDEN INN ASSOCIATES DTA No. 812888 for Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Period June 1, 1991 through August 31, 1991. Petitioner John P. Bartolomei, Officer of Wintergarden Inn Associates, 335 Buffalo Avenue, Niagara Falls, New York 14303, filed an exception to the determination of the Administrative Law Judge issued on February 15, 1996. Petitioner appeared pro se. The Division of Taxation appeared by Steven U. Teitelbaum, Esq. (James Della Porta, Esq., of counsel). Petitioner did not file a brief in support of his exception. The Division of Taxation filed a brief in opposition. Petitioner filed a reply brief. Petitioner's request for oral argument was denied. Commissioner DeWitt delivered the decision of the Tax Appeals Tribunal. Commissioners Jenkins and Pinto concur. Issue Whether petitioner is a person required to collect sales tax on behalf of Wintergarden Inn Associates pursuant to Tax Law §§ 1131(1) and 1133(a). Findings of Fact We find the facts as determined by the Administrative Law Judge. These facts are set forth below. On June 1, 1993, the Division of Taxation (Division) issued to petitioner, John P. Bartolomei, a Notice of Estimated Determination which assessed $65,477.18 in additional sales and use tax due, plus penalty and interest, for the period June 1, 1991 through August 31, 1991. The notice further advised petitioner that he was being assessed as an Officer/ Responsible Person of Wintergarden Inn Associates. The assessment against petitioner was subsequently reduced to $30,604.07, plus penalty and interest, pursuant to a Conciliation Order dated March 11, 1994. Said reduced amount represents the amount reported,

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