Here are the sales tax cases from the TiNY Report for the week of September 27, 2024.
Determinations
Matter of Khooliang (Supervising ALJ Gardiner, September 12, 2024); Articles 28 and 29/DTA’s jurisdiction (Pete Calleri).
The petition in this matter did not include a copy of the statutory notice being protested in violation of NYCRR 3000.3(b)(8). The DTA made a written request that Petitioner remedy this error, but Petitioner did not provide the information requested. Accordingly, the petition was dismissed.
Matter of Gonzalez (Supervising ALJ Gardiner, September 12, 2024); Article 22/DTA’s jurisdiction (Pete Calleri).
The petition in this matter was unsigned in violation of 20 NYCRR 3000.3(b)(7). The DTA made a written request that Petitioner sign the petition, but she failed to do so. Accordingly, the petition was dismissed.