Here are the sales tax cases from the TiNY Blog for the week of January 11, 2024.

ALJ Orders

Matter of Pollo D. Maria, Corp. (ALJ Russo 12/21/2023); Div’s Rep. Elizabeth Lyons, Esq.; Pet’s Rep. pro se; Articles 28 and 29.  The Division moved for Summary Determination on the basis that Petitioner did not file a timely request for conciliation conference following the issuance of a Notice of Determination” dated April 8, 2021.  Petitioner filed its BCMS request on September 16, 2022. Judge Russo denied the motion finding that the Division failed to show that the standard procedures were followed when the notice was issued to Petitioner. There was clearly a mix-up about the notice numbers being challenged, and the Judge found that the confusion required a hearing to clear up the resulting uncertainty.

ALJ Determinations

Matter of Mitchell (ALJ Law, 12/07/2023); Div’s Rep. Laura Krzeminski, Esq.; Pet’s Rep. Nicholas Nesi, CPA; Articles 28 and 29. Judge Law found that the Division proved both its standard mailing practices and that they were followed when the Division mailed a Notice of Determination to Petitioner at his last known address on June 18, 2020. Therefore, Petitioner’s petition dated May 3, 2022, was more than a year too late. As a consequence, the Judge dismissed the petition.