MoFo New York Tax Insights - June 2011 - Volume 2, Issue 6


In this issue: Interview with Nonie Manion; Tribunal Upholds Forced Combination of Bank’s Investment Subsidiary; Update: Cigarette Sales on Reservations; ALJ Accepts Vendor’s Proof of Resales; Telecom Equipment “Shelters” Held to Be Exempt from Sales Tax; Sole Shareholder of Corporation Personally Liable for Sales Tax; and Insights in Brief.

Many issues that arise during the course of a New York State tax audit have long troubled both taxpayers and the Audit Division: from the taxpayer side, lengthy and delayed audits, voluminous or duplicative Information Document Requests (“IDRs”), last-minute requests for extensions of the statute of limitations, and threats of subpoenas; and, from the Audit side, non-responsive taxpayers, delays in getting information, and lack of efficiency in audits. In recent months, the Audit Division has been engaged in an internal initiative designed to resolve many of these issues. To provide our readers with an explanation of this new initiative, we spoke with Nonie Manion, Director of Tax Audits of the New York State Department of Taxation and Finance, Audit Division, who developed the initiative.

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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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