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1992-3 N.Y. Tax Cas. J-1 (1992)

handle is hein.nytax/nytcas0016 and id is 1 raw text is: 1992 New York Tax Cases J-1 STATE OF NEW YORK DIVISION OF TAX APPEALS In the Matter of the Petition of BENJAMIN SICOLI, : DETERMINATION OFFICER OF LEWISTON-NORTHPORT, INC. DTA NO. 808870 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 September 1, 1985 through November 30, 1987. Petitioner, Benjamin Sicoli, officer of Lewiston-Northport, Inc., 949 James Drive, Lewiston, New York 14092, 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 September 1, 1985 through November 30, 1987. On May 13, 1991 and on May 22, 1991, respectively, petitioner, by Angelo Massaro, Esq., and the Division of Taxation by its representative, William F. Collins, Esq. (Donald C. DeWitt, Esq., of counsel), agreed to have the controversy determined on submission without hearing. Petitioner filed his brief on August 1, 1991, the Division filed its response on August 13, 1991, and petitioner filed a reply to said response on September 3, 1991. After due consideration of the record, Joseph W. Pinto, Jr., Administrative Law Judge, renders the following determination. ISSUE Whether petitioner's letter of January 10, 1989, directed to the Buffalo District Office, was a sufficient request for a conciliation conference and whether said request, if sufficient, was timely. FINDINGS OF FACT 1. On or about November 29, 1988, the Division of Taxation prepared seven notices of determination and demands for payment of sales and use taxes due assessing tax against petitioner, Benjamin Sicoli, as an officer of Lewiston-Northport, Inc., under Tax Law §§ 1131(l) and 1133. Said notices set forth the following amounts due for the following periods: Notice Number Period Endink Total Tax Due S881129794E 11/30/85 $1,953.70 S881129795E 2/28/86 2,867.33 S881129796E 8/31/86 4,051.39

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