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Category Archives: Sales Tax Litigation
Winning a Sales Tax Dispute in the Division of Tax Appeals
With the lure of interest, penalties, and large revenues upon which the sales tax is based, the Department of Taxation aggressively pursues sales tax revenue through audit. To emerge victorious in a sales tax dispute, the taxpayer should be conversant with some important principles involving sales tax litigation. Continue reading
Posted in NYS Tax Litigation, Sales Tax Litigation
Tagged arbitrary and capricious, audit methodology, auditor, books and records, extended audit period, external indices, extrapolation, hearing, Matter of Chartair 411 N.Y.S.2d 41, Matter of Christ Cella 477 NYS2d 858, Matter of James G. Kennedy 509 N.Y.S.2d 199, Matter of King Crab 522 N.Y.S.2d 978, Matter of W.T. Grant Company 2 NY2d 196, Matter of Yonkers Plumbing 403 N.Y.S.2d 792, NYS-DTF, rational basis, sales tax litigation, supporting records, test period, test period audit, understatement of tax, virtually impossible
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Northern District Finds Successive Tax Penalties Imposed by NYS-AG and NYS-DTF to be Unconstitutional
Finding that Tax Law § 481(1)(b)(i) effectively operates as a criminal penalty, the Northern District held that the assessment of a tax penalty by the Department of Taxation and Finance under § 481(1)(b)(i) following the taxpayer’s previous prosecution and conviction … Continue reading
COLLECTION OF RESPONSIBLE PERSON ASSESSMENT BARRED UNTIL JUDGMENT
Printer-friendly PDF: Collection of Responsible Person Assessment is Barred Until Judgment.wpd Tax Law §1138(a)(1) sets forth the procedure in which (i) sales tax is determined; (ii) the determination is mailed to the taxpayer (“Notice of Determination”); and (iii) 90-day appeal … Continue reading
Tax Appeals Tribunal Rejects Division’s Methodology as Lacking Rational Basis
Finding that the Division’s estimated methodology for determining taxable sales lacked a rational basis, the Tax Appeals Tribunal in two recent cases cancelled sales tax assessments. This office handled the appeal in the most recently decided case, In the Matter of Gulzar A. Khan and Ishtiaq Khan, DTA Nos. 820701 and 820702 (Sept. 4, 2008). Continue reading
Law Offices of David L. Silverman 
From Federal Courts, NYS Courts & NYS Tax Tribunals: Recent Developments & 2013 Decisions of Note
I. Federal Courts The Supreme Court in United States v. Windsor declared unconstitutional Section 3 of the Defense of Marriage Act of 1996 (DOMA), as violating the due process clause of the Fifth Amendment, which guarantees every person equal protection … Continue reading →