MERITS OF THE MATTER
When a Taxpayer realizes that they have agreed to an incorrect audit, there is an opportunity for a Refund Claim where the merits of the matter can be addressed. Recently we represented a Taxpayer that
MATCHING PROGRAM
The State of New York is now getting information from the Alcoholic Beverage Wholesalers, Franchisors, and Insurers of Motor Vehicles and matching it to sales reported on the Sales Tax Returns of their customers to see if there are discrepancies. If discrepancies exist, there is a strong possibility that these vendors will be selected for audit to investigate discrepancies.
Appeals
BUREAU OF CONCILIATION AND MEDIATION SERVICES
If a taxpayer disagrees with the findings of an audit or if a taxpayer is held as a responsible person of an entity, the first step in the appeals process
Audit
OVERLAPPING AUDITS
It is possible that New York State can collect tax on the same transaction from a seller and a buyer when each is being audited by the State. If either
News
SALES TAX to INCOME TAX REFERRAL PROGRAM
RECORDS FOR AUDIT Taxpayers that are audited, and do not have detailed records for sales or purchases, are subject to a wide variety of indirect audit
Policy
Taxpayer Friendly (Not Really)
TAXPAYER FRIENDLY (NOT REALLY) In the past few days I have been listening to the debate and the President’s speech all about job creation, job preservation,
Refunds
Six Months for Sales Tax Refunds
On April 28, 2003, Administrative Law Judge Timothy Alston, in Order DTA #819157, ruled in favor of the Petitioner in the Matter of the Petition of Voicemate.com.
Other Headlines
FIELD AUDIT GUIDELINES
The inconsistency of following the “Field Audit Guidelines” may exist from District Office to District Office. Recently a Refund Claim was filed in a D.O. regarding an erroneous audit that
Nexus
The New York State Tax Department is now doing more audits of businesses in New Jersey that they deem to have Nexus for Sales tax purposes in New York State. If a business was deemed to have Nexus under
Administrative Appeals
The administrative appeals process begins after a taxpayer is issued a Notice of Determination and usually commences with the Bureau of Conciliation and Mediation and, if necessary,at the Division of Tax