Ridolfi v. Director, Division of Taxation

LASSER, P. J. T. C.

This is an action by Joseph G. Ridolfi, t/a Hub Bar and Liquor Store, to review a deficiency assessment under the Sales Tax *199Act, N.J.S.A. 54:32B-1 et seq., for the period January 1, 1970 through June 30, 1972. The deficiency assessment in contest involves an additional tax of $2,253.43 plus penalty and interest, resulting from an increase in taxable sales from $150,365, as reported, to $195,474.50 as adjusted by the Division of Taxation at a conference with the taxpayer. The taxpayer contested the adjusted figure by filing a petition of appeal with the Division of Tax…