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1994-1a N.Y. Tax Cas. T-593 (1994)

handle is hein.nytax/nytcas0023 and id is 1 raw text is: 1994 New York Tax Cases T-593 STATE OF NEW YORK TAX APPEALS TRIBUNAL In the Matter of the Petition of SEBASTIAN GIORDANO, OFFICER OF DECISION IPCO CORPORATION DTA No. 812198 for Redetermination of a Deficiency/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, 1988 through November 30, 1991. Petitioner Sebastian Giordano, Officer of IPCO Corporation, 149 Schweitzer Lane, Bardonia, New York 10954-2031, filed an exception to the order of the Administrative Law Judge issued on November 4, 1993. Petitioner appeared Rr se. The Division of Taxation appeared by William F. Collins, Esq. (Christina L. Seifert, Esq., of counsel). Petitioner filed a brief on exception. The Division of Taxation submitted a letter stating it would not be filing a brief which was received on February 3,'1.994 and began the six-month period for the issuance of this decision. Petitioner's request for oral argument was denied. Commissioner Koenig delivered the decision of the Tax Appeals Tribunal. Commissioner Dugan concurs. Issue Whether petitioner timely filed a petition for redetermination of a deficiency. Findings of Fact We find the following facts. The Bureau of Conciliation and Mediation Services (hereinafter BCMS) of the Department of Taxation and Finance issued a Conciliation Order (CMS # 127047), dated May 14, 1993, to petitioner sustaining the statutory notice (Notice No. L006156895). Petitioner filed the petition in which he challenged the order of the conciliation conferee by Express Mail and said envelope bears a United States Postal Service postmark of August 14, 1993. This petition was indate stamped as received by the Division of Tax Appeals on August 16, 1993.

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