<p>New York ALJ Denies Tax Division's Motion for Summary Determination on Sales Tax Petition</p>

New York ALJ Denies Tax Division's Motion for Summary Determination on Sales Tax Petition

An administrative law judge for the New York Division of Tax Appeals denied the Division of Taxation's motion for summary determination regarding an individual's sales and use tax petition after finding the envelope the division submitted containing the taxpayer's request for conciliation conference had an illegible date on the metered postmark.

This document was released July 14, 2016.

An administrative law judge for the New York Division of Tax Appeals denied the Division of Taxation's motion for summary determination regarding an individual's sales and use tax petition, and advised the division and the taxpayer that a full hearing was required, after finding the envelope the division submitted containing the taxpayer's request for conciliation conference had an illegible date on the metered postmark, which constituted a material and triable issue of fact.