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![handle is hein.nytax/nytcas0029 and id is 1 raw text is: 1995 New York Tax Cases
J- 1195
STATE OF NEW YORK
DIVISION OF TAX APPEALS
In the Hatter of the Petition
of
MERRY OLDSMOBILE, INC. ORDER
DTA NO. 812035
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 May 31, 1991.
Petitioner, Merry Oldsmobile, Inc., 777 South Oyster Bay Road,
Bethpage, New York 11714, 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 May 31, 1991.
The Division of Taxation brought a motion under section 3000.6(a)(3) of
the Rules of Practice and Procedure of the Tax Appeals Tribunal for an order
precluding petitioner from offering evidence at hearing concerning any items
for which particulars were demanded and not provided. The return date of
the motion was April 30, 1995. The Division of Taxation filed the affidavit
of Andrew S. Haber, Esq., in support of the motion, dated March 28, 1995.
Petitioner did not respond to the motion. Petitioner has appeared in this
matter by Isaac Sternheim, C.P.A. The Division of Taxation appeared by
Terrence M. Boyle, Esq. (Andrew S. Haber, Esq., of counsel).
After consideration of the affidavit of Andrew S. Haber, Esq., in
support of the motion and all the other pleadings and proceedings had
herein, Joseph W. Pinto, Jr., Administrative Law Judge, renders the
following order.
ORDER
Petitioner filed a petition on June 28, 1993, seeking a revision of a
notice of determination of sales and use taxes under Articles 28 and 29 of
the Tax Law. The Division of Taxation (Division) filed an answer to the
petition on August 31, 1993. On the same date, the Division served
petitioner with a Demand for a Bill of Particulars, requesting that said
bill be provided to it within 30 days.
Petitioner never complied with the demand or sought to have the demand
vacated or modified (see, 20 NYCRR 3000.6[a][2]). Further, petitioner has
not responded to the Division's motion for preclusion herein.
Further, the Division of Tax Appeals has scheduled this matter for
hearing on May 17, 1995 at 1:15 P.M.](ViewImageLocal?handle=hein.nytax/nytcas0029&div=1&collection=&method=preview&ext=.png&size=3)