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2021-2 N.Y. Tax Cas. J-327 (2021)

handle is hein.nytax/nytcas0089 and id is 1 raw text is: 2021 New York Tax Cases J-327 STATE OF NEW YORK DIVISION OF TAX APPEALS In the Matter of the Petition of M & M PIO RESTAURANT, LLC : DETERMINATION DTA NO. 829982 for Revision of a Determination or for Refund of Sales and Use Taxes under Articles 28 and 29 of the Tax Law for the Periods June 1, 2014 Through November 30, 2017. Petitioner, M & M Pio Restaurant, LLC, 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 periods June 1, 2014 through November 30, 2017. On October 1, 2020, the Division of Tax Appeals issued to petitioner a notice of intent to dismiss petition pursuant to 20 NYCRR 3000.9 (a) (4). The parties were given 30 days to respond to the proposed dismissal. The parties were subsequently granted an extension until December 17, 2020 to respond to said notice. On November 10, 2020, the Division of Taxation, appearing by Amanda Hiller, Esq. (Eric R. Gee, Esq., of counsel) submitted documents in support of dismissal. Petitioner, appearing by Jhonatan Mondragon, E.A., did not submit a response by December 17, 2020, which date triggered the 90-day deadline for issuance of this determination). After due consideration of the documents submitted, Herbert M. Friedman, Jr., Supervising Administrative Law Judge, renders the following determination. ISSUE Whether petitioner timely filed its petition with the Division of Tax Appeals following the issuance of a conciliation order.

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