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1991-3 N. Y. Tax Cas. J-1 (1991)

handle is hein.nytax/nytcas0011 and id is 1 raw text is: 1991 New York Tax Caes J-1 STATE OF NEW YORK DIVISION OF TAX APPEALS In the Matter of the Petition of NINA SPALLINA T/A NINA'S CORNER DETERMINATION 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, 1984 through February 28, 1987. Petitioner, Nina Spallina T/A Nina's Corner, 133 McClean Avenue, Staten Island, New York 10305, filed a petition 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, 1984 through February 28, 1987 (File Nos. 806651 and 806652). A hearing was held before Arthur S. Bray, Administrative Law Judge, at the offices of the Division of Tax Appeals, Two World Trade Center, New York, New York on March 27, 1990 at 9:45 A.M., with all briefs to be submitted by June 18, 1990. Petitioner appeared by Murray Selman, C.P.A. The Division of Taxation appeared by William F. Collins, Esq. (Gary Palmer, Esq., of counsel). ISSUES I. Whether the audit methodology employed by the Division of Taxation was reasonably calculated to reflect tax due from petitioner. II. Whether, if the audit methodology was reasonable, petitioner has established that the results obtained were incorrect. FINDINGS OF FACT 1. The Division of Taxation (Division) issued to petitioner, Nina Spallina, two notices of determination and demands for payment of sales and use taxes due dated February 24, 1988. One notice assessed tax due for the period Juie 1, 1984 through February 28, 1987 of $72,601.31 plus penalty and interest. The other notice assessed an additional penalty of $4,627.74 for 1On August 3, 1987, petitioner executed a consent extending the period of limitation for assessment of sales and use taxes for the period June 1, 1984 through November 30, 1984 to March 20, 1988.

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