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This document is a legal determination regarding the petition filed by Thomas Chaipis, operating as Magoo\'s Cafe, for a revision of sales and use tax assessments under New York Tax Law for the period from December 1, 1979, to November 30, 1982. The determination addresses the results of an audit conducted by the Audit Division and concludes that the assessment of additional sales and use taxes was proper due to inadequate record-keeping by the petitioner.
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Determination for revision of is a formal process by which an individual or entity requests a change or reassessment of a previously made decision or ruling by an authority.
Any individual or entity that disagrees with a decision made by a regulatory body or authority and seeks to challenge that decision is required to file a determination for revision.
To fill out a determination for revision, one must complete the designated form, providing required details such as personal information, the decision being challenged, grounds for revision, and any supporting documentation.
The purpose of determination for revision is to provide a structured avenue for individuals or entities to challenge decisions that they believe are incorrect or unfair, ensuring their rights are protected.
Key information that must be reported includes the identity of the filer, details of the original decision, reasons for the request for revision, and any relevant evidence supporting the claim.
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