About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

2006-2 N.Y. Tax Cas. J-1 (2006)

handle is hein.nytax/nytcas0057 and id is 1 raw text is: 2006 New York Tax Cases J-1 STATE OF NEW YORK DIVISION OF TAX APPEALS In the Matter of the Petition of E. GEORGE BADCOCK, III DETERMINATION DTA NO. 819742 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, 1989 through May 31, 1990. Petitioner, E. George Badcock, Ill, c/o Donna Marie Zerbo, 10 Sentry Court, Basking Ridge, New Jersey 07920, 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, 1989 through May 31, 1990. On January 10, 2005 and January 25, 2005, respectively, petitioner, by his representative, Donna Marie Zerbo, Esq., and the Division of Taxation, by Christopher P. O'Brien, Esq. (Robert A. Maslyn, Esq., of counsel), waived a hearing and agreed to submit this matter for determination based on documents and briefs submitted by July 15, 2005, which date began the six-month period for the issuance of this determination. After review of the evidence and arguments presented, Timothy J. Alston, Administrative Law Judge, renders the following determination. ISSUES I. Whether the subject assessments were made within the period of limitations set forth in Tax Law § 1147(b). II. Whether the petition should be granted and the subject assessments canceled because of an approximate 12-year delay from the filing of petitioner's request for conciliation conference and the date of the conciliation conference. M. Whether petitioner is liable for the sales and use taxes due from Superlease-Rent-A- Car, Inc., as a person responsible for the collection and payment of sales tax pursuant to Tax Law §§ 1131 and 1133. IV. Whether, under the instant circumstances, interest should be computed from the date of the Conciliation Order and not from the date tax was due, or, alternatively, whether interest should be abated pursuant to Tax Law § 3008(a).

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most