Here are the sales tax cases from the TiNY Report for the week of September 18, 2024.
Determinations
Matter of Union Square Café II, LLC (Supervising ALJ Gardiner, September 5, 2024); Articles 28 and 29/DTA’s jurisdiction (Pete Calleri).
The petition in this matter was signed by an unqualified representative in violation of 20 NYCRR 3000.3(b)(7), and Petitioner failed to attach a copy of the statutory notice being protested as required by 20 NYCRR 3000.3(b)(8). The DTA made written requests that Petitioner remedy these errors, but Petitioner did not provide the information requested. Accordingly, the petition was dismissed.
Matter of Maltbie (Supervising ALJ Gardiner, September 5, 2004); Articles 28 and 29/DTA’s jurisdiction (Pete Calleri).
The petition in this matter was signed by an unqualified representative in violation of 20 NYCRR 3000.3(b)(7). The DTA made a written request that Petitioner remedy the error, but Petitioner did not sign the petition. Accordingly, the petition was dismissed.
Matter of Cimaglia (Supervising ALJ Gardiner, September 5, 2024); Articles 28 and 29/DTA’s jurisdiction (Pete Calleri).
The petition in this matter did not include a taxpayer identification number in violation of 20 NYCRR 3000.3(b)(10). The DTA made a written request that Petitioner remedy this error, but Petitioner did not provide the information requested. Accordingly, the petition was dismissed.
