A taxpayer that previously consented to proposed sales tax audit changes could not claim a credit or refund for the same period since it waived its right to contest the amount of any tax by failing to pay the full amount of the tax and file its refund claim within two years of such payment. Matter of A-1 Premier Scaffolding, LLC, DTA No. 825878 (N.Y.S. Div. of Tax App. Nov. 12, 2015). According to the Administrative Law Judge, the fact that the Department, in denying the refund claim, failed to recognize that full payment was a necessary precondition to the taxpayer’s refund claim was of no consequence, since Tax Law § 1139(c) prohibited the refund application altogether.