IN THE MATTER OF MOORE v. COMMISSIONER OF TAXATION AND FINANCE


4 A.D.3d 682 (2004)

771 N.Y.S.2d 923

In the Matter of RUPERT MOORE, Petitioner, v. COMMISSIONER OF TAXATION AND FINANCE et al., Respondents.

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

February 26, 2004.


Mercure, J.

In November 1995, the Department of Taxation and Finance issued a notice of determination to petitioner, the owner and operator of a liquor store, seeking payment of past due sales and use taxes, interest and penalties totaling over $71,000. That notice stated that if petitioner failed to request a conciliation conference or petition for a tax appeals hearing within 90 days, the tax would "become finally and irrevocably...

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