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1999-2 N.Y. Tax Cas. J-1 (1999)

handle is hein.nytax/nytcas0043 and id is 1 raw text is: 1999 New York Tax Cases J-I STATE OF NEW YORK DIVISION OF TAX APPEALS In the Matter of the Petition of JAY B. BOYLE : DETERMINATION DTA NO. 816164 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, 1991 through May 31, 1994. Petitioner, Jay B. Boyle, 38 Willets Lane, Plandome, New York 11030, 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, 1991 through May 31, 1994. On April 1, 1998 and April 8, 1998, respectively, petitioner, appearing pro se, and the Division of Taxation by Steven U. Teitelbaum, Esq. (Christina L. Seifert , Esq., of counsel), waived a hearing and agreed to submit the matter for determination based on documents and briefs to be submitted by August 5, 1998, which commenced the six-month period for the issuance of this determination. After review of the evidence and arguments presented, Arthur S. Bray, Administrative Law Judge, renders the following determination. ISSUE Whether petitioner filed a timely request for a conciliation conference with the Bureau of Conciliation and Mediation Services. FINDINGS OF FACT 1. The Division of Taxation (Division) issued to petitioner a Notice of Determination (Assessment L 013119149), dated January 31, 1997, assessing sales and use taxes under Articles 28 and 29 of the Tax Law in the amount of $574,089.95, plus interest of $390,476.20 and penalty of $538,876.96 for a balance due of $1,503,443.11. 2. On July 24, 1997, the Bureau of Conciliation and Mediation Services (BCMS) received a request for a conciliation conference on the foregoing assessment. Petitioner's request was mailed by certified mail on July 22, 1997. 3. In response to petitioner's request, BCMS issued a Conciliation Order, dated October 3, 1997, which stated the following: The Tax Law requires that a request be filed within 90 days from the date of the statutory notice. Since the notice was issued on January 31, 1997, but the request was not mailed until July 22, 1997, or in excess of 90 days, the request is late filed. The request filed for a Conciliation Conference is denied.

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