Moore v. Commissioner of Taxation & Finance

Proceeding pursuant to CPLR article 78 (initiated in this Court pursuant to Tax Law § 2016) to review a determination of respondent Tax Appeals Tribunal which sustained a sales and use tax assessment imposed under Tax Law articles 28 and 29.

In November 1995, the Department of Taxation and Finance *683issued a notice of determination to petitioner, the owner and operator of a liquor store, seeking payment of past due sales and use taxes, interest and penalties totaling over $71,000. That notice stated that if petitioner failed to request a conciliation conference or petition for a tax appeals…