In Matter of 3152 Restaurant, Inc., DTA Nos. 823676, 823677, & 823709 (N.Y.S. Div. of Tax App., Mar. 10, 2011), the taxpayers had filed a request for a conference before the Bureau of Conciliation and Mediation Services to challenge notices assessing sales and use tax. The Department moved for summary judgment before the Division of Tax Appeals, claiming the BCMS requests had not been filed within the statutorily mandated 30-day period (applicable to notices that include a fraud penalty). The ALJ found that the Department, while adequately demonstrating its standard mailing procedures, failed to establish the date on which the notices were actually mailed, since the Postal Service postmark was not legible on the certified mail record, and did not introduce any evidence as to the date the notices were actually received. Therefore, the ALJ held that the Department had not met its burden of demonstrating proper timely mailing to start the 30-day filing period, denied summary judgment, and allowed the matters to proceed to a hearing on the merits.