Art Rosen was quoted in the September 15 edition of Sales & Use Tax Monitor regarding a New York-based manufacturer being held liable for a sales and use tax audit assessment based on available records. Upon a New York state audit, the manufacturer claimed necessary documents could not be produced once they had been turned over to the Bankruptcy Court. The Tax Appeals Division upheld an audit methodology based on the best records available. "This situation comes up all the time," commented Mr. Rosen. "Clients tell us they can't get access to the records because they're tied up in court. I think it's unfair to hold a company to a certain level of proof when they can't prove something because they don't have access to the documents," he said.