A New York State ALJ has granted the Department’s motion to vacate a demand for a Bill of Particulars served by the plaintiff in a case challenging the audit methodology employed in a sales tax audit. Matter of Lower Eastside Entities, LLC, DTA No. 823839 (N.Y.S. Div. of Tax App., Apr. 28, 2011). Under New York law, a party can only be required to serve a Bill of Particulars providing further information on issues that the party has the burden to prove. Here, the burden of proof to challenge the assessment fell entirely on the taxpayer, so the Department could not be required to provide the Bill.