Determination Form - New York Division Of Tax Appeals Page 2
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3quarters covered by the petition designated DTA No. 819752 as follows:
Date of notice
Assessment
Period
Tax due
and
Number
demand
2/23/99
L016057838
3/1/98-5/31/98 $68,958.17
2/23/99
L016057837
6/1/98-8/31/98
48,046.37
8/17/99
L016830589
9/1/98-11/30/98
48,166.54
2/08/00
L017390992
12/1/98-2/28/99
22,781.87
2/08/00
L017393664
6/1/99-8/31/99
74,253.28
5/16/00
L017770407
9/1/99-11/30/99
66,989.09
8/22/00
L018456216
12/1/99-2/28/00
43,349.88
(1)
1/30/01
L019032402
6/1/00-8/31/00
-0-
Petitioner has been granted tax amnesty with regard to all eight notices listed above, and full payment of the
amount due under amnesty has been made. With the granting of tax amnesty, the Division abated penalty, and
interest was reduced to the minimum under the statute.
4. The Division issued two notices and demands with reference to the two sales tax quarters covered by the
petition designated DTA No. 819724 as follows:
Date of notice
Assessment
Period
Tax due
and
Number
demand
5/05/03
L022324290
9/1/02-11/30/02
$67,962.30
8/12/03
L022841070
12/1/02-2/28/03
56,115.65
Petitioner has not been granted tax amnesty with regard to these two notices listed above because the amnesty
period only extended to sales and use tax liabilities up to February 28, 2001 (L 2002, pt R, § 1[b]). Petitioner
filed its corresponding part-quarterly (ST-809) sales tax returns for September 1, 2002-September 30, 2002 and
October 1, 2002-October 31, 2002 and its quarterly (ST-810) sales tax return for September 1, 2002-November
30, 2002 with checks that were subsequently dishonored by its bank. Therefore, the Division asserted, as of
May 5, 2003, the date of the notice and demand, penalty of $10,196.21 for failure to pay the self-assessed tax on
or before the due date as well as interest of $3,929.92 on the tax due shown above of $67,962.30. In addition,
petitioner filed its corresponding part-quarterly (ST-809) sales tax returns for December 1, 2002- December 31,
2002 and January 1, 2003- January 31, 2003 and its quarterly (ST-810) sales tax return for December 1, 2002-
February 28, 2003 with no accompanying check or remittance. Therefore, the Division asserted, as of August
12, 2003, the date of the notice and demand, penalty of $8,485.96 for failure to pay the self-assessed tax on or
before the due date as well as interest of $3,789.83 on the tax due shown above of $56,115.65.
5. The parties entered into a stipulation of facts dated September 29, 2004, relevant portions of which have been
incorporated into this determination.
CONCLUSIONS OF LAW
A. The Division of Taxation is correct that since petitioner has been granted tax amnesty with regard to all eight
notices pertaining to its petition designated DTA No. 819752, such petition must be denied as moot (see, Matter
of Walsh, Tax Appeals Tribunal, November 19, 1992, confirmed 196 AD2d 367, 609 NYS2d 405 [wherein the
Tribunal noted that a taxpayer, who has taken advantage of an amnesty program, is precluded from maintaining
a petition with regard to the same taxes]).
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