MoFo New York Tax Insights - Volume 4, Issue 10 - October 2013

In This Issue:

Despite Incorrect Advice from NYS Tax Department, Conference Request Held to Be Untimely; Corporate Officer Liable for Sales Tax Despite Creditor’s “Sweep Arrangement” with Corporation; Charter Yacht Not Eligible for Commercial Vessel Exemption from Use Tax; New York City Obtains Injunction Against Sale of Untaxed Cigarettes; and Insights in Brief.

Excerpt from Despite Incorrect Advice from NYS Tax Department, Conference Request Held to Be Untimely:

In Matter of Kevin Ryan and Paullina Simons, DTA No. 824835 (N.Y.S. Tax App. Trib., Sept. 12, 2013), the New York State Tax Appeals Tribunal affirmed the dismissal of the taxpayers’ petition by the Administrative Law Judge, and found that their request for a conciliation conference was untimely, since it had not been filed within the required 30-day period to contest an assessment containing a fraud penalty.

Please see full issue below for more information.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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