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1992-4 N.Y. Tax Cas. J-1297 (1992)

handle is hein.nytax/nytcas0017 and id is 1 raw text is: 1992 New York Tax Cases J-1297 STATE OF NEW YORK DIVISION OF TAX APPEALS In the Matter of the Petition of ANTHONY C. CARNEVALE DETERMINATION DTA NO. 808453 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 March 1, 1988 through March 30, 1988. Petitioner, Anthony C. Carnevale, 1630 Central Avenue, Albany, New York 12205, 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 March 1, 1988 through March 30, 1988. A hearing was held before Arthur S. Bray, Administrative Law Judge, at the offices of the Division of Tax Appeals, 500 Federal Street, Troy, New York, on May 3, 1991 at 9:00 A.M., with all briefs and documents to be submitted by November 12, 1991. Petitioner filed his briefs on June 12, 1991 and November 12, 1991. The Division of Taxation filed its brief on August 23, 1991. Petitioner appeared by Dennis & Co. (Robert L. Schlesinger, Esq.). The Division of Taxation appeared by William F. Collins, Esq. (Vera R. Johnson, Esq., of counsel). ISSUES I. Whether the Notice of Determination and Demand for Payment of Sales and Use Taxes Due should be cancelled on the ground that it was not mailed to petitioner's last known address. II. Whether the Notice of Determination and Demand for Payment of Sales and Use Taxes Due was timely issued. III. Whether the Division of Taxation properly determined the amount of sales tax due. FINDINGS OF FACT 1. On or about February 17, 1988, the Division of Taxation received a letter dated February 9, 1988 from David W. Little, Esq., which provided as follows:

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