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2002-2 N.Y. Tax Cas. J-1 (2002)

handle is hein.nytax/nytcas0049 and id is 1 raw text is: 2002 New York Tax Cases J-I STATE OF NEW YORK DIVISION OF TAX APPEALS In the Matter of the Petition of PHILIP J. PRIANTI DETERMINATION DTA NO. 818144 for Revision of Determinations or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Periods March 1, 1985 through May 31, 1985 and December 1, 1985 through February 28, 1987. Petitioner, Philip J. Prianti, 1831 Coleman Street, Brooklyn, New York 11234, filed a petition for revision of determinations or for refund of sales and use taxes under Articles 28 and 29 of the Tax Law for the periods March 1, 1985 through May 31, 1985 and December 1, 1985 through February 28, 1987. A hearing was held before Brian L. Friedman, Administrative Law Judge, at the offices of the Division of Tax Appeals, 641 Lexington Avenue, New York, New York, on May 3, 2001 at 10:30 A.M., with all briefs to be submitted by August 6, 2001, which date began the six-month period for the issuance of this determination. Petitioner appeared pro se. The Division of Taxation appeared by Barbara G. Billet, Esq. (Andrew S. Haber, Esq., of counsel). ISSUE Whether petitioner was a person responsible for the collection and payment of sales and use taxes on behalf of Di Franco Gifts, Ltd. within the meaning and intent of Tax Law §§ 1131(1) and 1133(a) and is, therefore, personally liable for payment of the taxes, penalties and interest due from the corporation. FINDINGS OF FACT 1. For each of the sales tax quarters ended May 31, 1985, February 28, 1986, May 31, 1986, August 31, 1986 and November 30, 1986, Di Franco Gifts, Ltd. (Di Franco) filed sales and use tax returns without remitting the tax due. The return for the quarter ended May 31, 1985 bore the signature of Helen Sullivan, manager of Di Franco. The return for the quarter ended February 28, 1986 was unsigned. The other three returns bore a signature purporting to be that of Philip Prianti (petitioner). On the Title line of each of the returns, underneath the signature line, President was hand-printed. On the return signed by Helen Sullivan, the title President

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