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2017-3 N.Y. Tax Cas. J-1153 (2017)

handle is hein.nytax/nytcas0081 and id is 1 raw text is: 2017 New York Tax Cases J-1153 STATE OF NEW YORK DIVISION OF TAX APPEALS In the Matter of the Petition of PETER FALDETTA DETERMINATION DTA NO. 823265 for Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 for the Period December 1, 2000 through February 28, 2005. Petitioner, Peter Faldetta, 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 December 1, 2000 through February 28, 2005. A hearing was held before Winifred M. Maloney, Administrative Law Judge, on April 19, 2016 at 10:45 A.M., in New York, New York, with all briefs to be submitted by April 7, 2017, which date began the six-month period for issuance of this determination. Petitioner appeared pro se. The Division of Taxation appeared by Amanda Hiller, Esq. (David Gannon, Esq., of counsel). ISSUES I. Whether petitioner has demonstrated that the audit methodology utilized by the Division of Taxation in its audit of 110 Boot and Leather Inc. lacked a rational basis and was not reasonably calculated to reflect the tax due. II. Whether assessed penalties should be abated FINDINGS OF FACT 1. Pursuant to a field audit of 110 Boot and Leather Inc. (110 Boot and Leather), which

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