Puleo v. Department of Revenue

PRESIDING JUSTICE WEBBER

delivered the opinion of the court:

The Department of Revenue (Department) conducted an audit of the plaintiff’s business and as a result thereof issued corrected State and municipal retailers’ occupational tax returns. Two notices of tax liability followed, one for the period April 1, 1976, through December 31, 1976, during which Rosolino and Filippo Puleo were doing business as a copartnership under the name of La Roma Pizza. The second was for the period January 1, 1977, through April 30, 1979, during which Rosolino Puleo conducted the business as a sole…