MATTER OF NICOLETTI v. NEW YORK STATE DEP'T OF TAXATION & FIN.


172 A.D.2d 994 (1991)

In the Matter of Michael Nicoletti, Appellant, v. New York State Department of Taxation and Finance, Respondent

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

April 11, 1991


Petitioner admitted that upon receipt of the notices for payment of sales and use taxes, which were dated December 29, 1987, he "did nothing" until July 1988 when he received a collection notice from respondent. His letter requesting an administrative hearing was dated July 25, 1988 and was therefore well past the 90-day time period for requests for review provided by Tax Law § 1138 (a) (1) (see, Matter of Halperin v Chu, 138 A.D.2d 915...

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