SALT Report 3227 – This determination from the New York division of tax appeals highlights the use of indirect audit methods and corporate officer liability. Indirect audit methods are used during sales and use tax audits to the extent records are deemed to be inadequate or unavailable. Further, it should be noted that jurisdictions do not hesitate to follow the officers of an organization for restitution on unresolved business liabilities. This determination is a detailed analysis of the reasoning behind an assessment levied against a “responsible corporate officer”.
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