The New York State Tax Appeals Tribunal has upheld the determination of an Administrative Law Judge that the Department properly utilized a test period audit methodology where the taxpayer had complete and adequate books and records, but had executed a valid consent to the use of a test period audit method. Matter of Top Drawer Custom Cabinetry Corp., DTA No. 825588 (N.Y.S. Tax App. Trib., Nov. 19, 2015). The Tribunal also rejected the taxpayer’s claim that it had subsequently revoked its consent to a test period, and held that since the Department had substantially completed a test period audit based on the executed waiver, the taxpayer was bound by its consent.