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2018-2 N.Y. Tax Cas. J-1 (2018)

handle is hein.nytax/nytcas0083 and id is 1 raw text is: 



                              2018  New  York Tax  Cases
                                          J-1



STATE   OF NEW  YORK

DIVISION  OF  TAX  APPEALS


            In the Matter of the Petition

                       of

           MICHAEL SILVERSTEIN                        :            DETERMINATION
                                                                   DTA  NO. 826952
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, 2001 through February 29, 2004.


      Petitioner, Michael Silverstein, 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, 2001

through February 29, 2004.

      The Division of Taxation, by its representative, Amanda Hiller, Esq. (David Gannon, Esq.,

of counsel), brought a motion dated May 8, 2017, seeking summary determination in the above-

referenced matter pursuant to sections 3000.5 and 3000.9 (b) of the Rules of Practice and

Procedure of the Tax Appeals Tribunal. Petitioner, appearing pro se, was granted additional time

until July 10, 2017 to file a response to the Division of Taxation's motion, and filed a response

on that date. Pursuant to 20 NYCRR 3000.5 (d), the time period for the issuance of this

determination was extended to six months. Based upon the motion papers, the affidavits and

documents submitted therewith, and all pleadings and documents submitted in connection with

this matter, Barbara J. Russo, Administrative Law Judge, renders the following determination.

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