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MATTER OF GIORDANO v. STATE TAX COMM'N

145 A.D.2d 726 (1988)

In the Matter of Peter Giordano, Doing Business as B & G Gulf Service Station, Petitioner, v. State Tax Commission et al., Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

December 1, 1988

Casey, J.

Petitioner was notified by the Audit Division of the Department of Taxation and Finance that his business would be subject to a sales tax audit for the period September 1, 1979 through August 31, 1982. A later letter requested that petitioner produce relevant books and records. In response, petitioner and his accountant were only able to produce a partial number of purchase invoices, check stubs,...

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