Hwang v. Tax Appeals Tribunal

Proceeding pursuant to CPLR article 78 (initiat*1152ed 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 article 28.

Petitioner owns a restaurant in the City of Rochester, Monroe County. In January 2007, the Audit Division of the Department of Taxation and Finance notified petitioner that it was going to conduct a sales tax audit for the period March 2004 to November 2006. The Division found that the records maintained and produced by petitioner were inadequate to perform the…