OfficeMax North America v. Tax Appeals Tribunal of Department 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, inter alia, sustained a sales and use tax assessment under Tax Law articles 28 and 29.

The Division of Taxation conducted a sales tax audit of petitioner between 1995 and 2000. In March 2000, the Division’s *1162auditor, Evie Cosmas, issued a statement of proposed audit changes for sales and use tax which listed tax, penalties and interest due in the amount of approximately $4.5 million. Due to objections raised by petitioner, Cosmas sent a…