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2022-2 N.Y. Tax Cas. J-311 (2022)

handle is hein.nytax/nytcas0091 and id is 1 raw text is: 


                              2022  New  York  Tax Cases
                                         J-311



STATE   OF NEW   YORK

DIVISION   OF TAX  APPEALS


           In the Matter of the Petition

                      of

            ONLINE KING, LLC                          :            DETERMINATION
                                                                   DTA  NO. 830455
for Revision of a Determination or for Refund of New York:
State Sales and Use Taxes Under Articles 28 and 29 of the
Tax Law  for the Period September 1, 2017 through
February 29, 2020.


      Petitioner, Online King, 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 period September 1, 2017

through February 29, 2020.

      The Division of Taxation, by its representative, Amanda Hiller, Esq. (Melanie Spaulding,

Esq., of counsel), brought a motion dated December 14, 2021, seeking an order dismissing the

petition, or in the alternative, summary determination in the above-referenced matter pursuant to

sections 3000.5 and 3000.9 (a) and (b) of the Rules of Practice and Procedure of the Tax Appeals

Tribunal. Petitioner, appearing by Issac Sternheim & Co. (Issac Sternheim, CPA), did not

respond to the Division of Taxation's motion. The 90-day period for issuance of this

determination commenced on January 13, 2022. 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.

                                        ISSUE

       Whether petitioner filed a timely request for a conciliation conference with the Bureau of

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