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Assessed Penalties on Sales and Use Tax returns (because the taxpayer was prohibited from paying) were refunded because of the impact of the hurricane and because an erroneous audit was conducted by the NYS Division of Taxation - Audit Division. The Audit Division issued an assessment in the millions of $$$$’s and this matter was resolved for less than $90K.

Quality Results

In a Determination issued at the Division of Tax Appeals, it was noted that the alleged Responsible Person, who was assessed more than $250,000, was found to lack the power and authority to exercise the tax collection function on behalf of the corporation. The Responsible Person assessment was cancelled.

The notable Determination included the following: “ As was the case in Constantino, petitioner lacked the power to exercise the tax collection responsibilities on behalf of the corporation, and therefore cannot be held to have been a person responsible for the collection and payment of Sales tax on behalf of the [taxpayer].”

Assessed Penalties on Sales and Use Tax returns (when the taxpayer was prohibited from paying) were refunded because of the impact of the hurricane and because an erroneous audit was conducted by the New York State Dept. of Taxation. The Audit Division issued an assessment in the millions of $$$$’s and this matter was resolved for less than $90K.

A restaurant audit, which was previously referred to the Special Investigations Unit (SIU), received an assessment in excess of $1,000,000 with Civil Fraud Penalties. This audit matter was subsequently resolved during the tax appeals process for less than 85k, which included tax and minimum interest, only.