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MATTER OF DIAZ v. TAX APPEALS TRIBUNAL OF THE STATE OF NEW YORK

243 A.D.2d 995 (1997)

663 N.Y.S.2d 684

In the Matter of Crescenzio Diaz, Petitioner, v. Tax Appeals Tribunal of the State of New York et al., Respondents

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

October 30, 1997

White, J.

In 1987, the State Department of Taxation and Finance began a field audit of the sales tax returns of East 170th Food Corporation, an entity owned by petitioner's wife that operated a grocery store in New York City. During the course of the audit the Department obtained several consents extending the period of limitations for the assessment of sales taxes that were purportedly signed by petitioner...

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