The New York State Tax Appeals Tribunal has held that the Department properly attributed additional flowthrough income from a Subchapter S corporation to a shareholder. Matter of Patricia Devesta-Owrutzky, DTA No. 826371 (N.Y.S. Tax App. Trib., Dec. 29, 2016). The additional income arose from a sales tax audit of the S corporation, which found substantial amounts of unreported sales and increased the income of the corporation. The Tribunal held that results of sales tax audits may properly be the basis of determinations of additional income tax owned by the business owner, and that the petitioner had failed to introduce any evidence disproving her ownership percentage in the business or to otherwise overcome the presumption of correctness afforded to the Department's determination.