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![handle is hein.nytax/nytcas0067 and id is 1 raw text is: 2011 New York Tax Cases
J-1
STATE OF NEW YORK
DIVISION OF TAX APPEALS
In the Matter of the Petitions
of
JING FONG RESTAURANT, INC. DETERMINATION
SHUI LING LAM AND CHUN TSUI, AS OFFICERS DTA NOS. 822939
822940, 822941
for Revision of Determinations or for Refund of 822942, 822943
Sales and Use Taxes under Articles 28 and 29 of the 822944 AND 822945
Tax Law for the Period June 1, 2003 through
February 28, 2005.
Petitioners, Jing Fong Restaurant, Inc., Shi Lam and Chun Tsui, as officers, filed petitions
for revision of determinations or for refund of sales and use taxes under Articles 28 and 29 of the
Tax Law for the period June 1, 2003 through February 28, 2005.
A consolidated hearing was held before Arthur S. Bray, Administrative Law Judge, at the
offices of the Division of Tax Appeals, 641 Lexington Avenue, New York, New York, on
January 19, 2010, at 10:30 A.M., with all briefs to be submitted by May 24, 2010, which date
commenced the six-month period for the issuance of this determination. By a letter dated
November 17, 2010, this six-month period was extended for an additional three-months (Tax
Law § 2010[3]). Petitioners appeared by Mm & Co. (Louis Miu, CPA). The Division of
Taxation appeared by Daniel Smirlock, Esq. (Lori Antolick, Esq., of counsel).
ISSUES
I. Whether the Division of Taxation correctly determined that additional sales and use
taxes were due using an indirect audit methodology.](ViewImageLocal?handle=hein.nytax/nytcas0067&div=1&collection=&method=preview&ext=.png&size=3)