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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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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
Law Offices of David L. Silverman 