MoFo New York Tax Insights - Volume 7, Issue 11

Morrison & Foerster LLP

ALJ Permits Only Minimum Penalties for Failure to File Information Returns -

A New York State Administrative Law Judge has rejected the maximum penalties imposed by the Department of Taxation and Finance on an alcoholic beverage wholesaler for failing to file information returns, finding that the Department failed to request records, that its use of an estimated method was improper, and that the company made great efforts to comply. Matter of Flair Beverages Corporation, DTA No. 826110 (N.Y.S. Div. of Tax App., Sept. 29, 2016).

Legal Background and Facts. Flair Beverages Corporation (“Flair”) is a licensed alcoholic beverage wholesaler. Legislation enacted in 2009 required every alcoholic beverage wholesaler that is licensed to sell without collecting sales and use tax to file annual information returns. The information gathered from the wholesalers’ information returns is used to analyze the sale of alcoholic beverages and determine the accuracy of income and sales tax returns filed by vendors who purchase from the wholesalers.

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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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