A New York State Administrative Law Judge has held that a pool service company that, through its former representative, previously consented to a sales and use tax test period audit could not, through its new representative, compel the Department’s auditor to review all of the company’s books and records for the entire audit period. Matter of Crystal Clear Pool Service, Inc., DTA No. 826609 (N.Y.S. Div. of Tax App., Mar. 17, 2016). The ALJ found that the taxpayer offered no evidence to refute the various discrepancies identified by the auditor for the test period and concluded that the audit methodology selected was reasonably calculated to reflect the tax due for the audit period. The ALJ also “firmly rejected” the taxpayer’s statement in its reply brief that the auditor gave “false testimony.”