When the Pennsylvania Department of Revenue audited a local family restaurant, its owner was advised to reach out to MacElree Harvey attorneys Joe Bellinghieri and Nikolaos Tsouros to handle the appeal. The State of Pennsylvania maintained that the restaurant and its owner owed hundreds of thousands of dollars in back sales and income taxes. Joe and Nic analyzed the state's assessment and realized the formula used by the state (which was based on partial past records) to calculate the taxes due was flawed. Since the restaurant's complete set of records had been destroyed in a flood, Joe and Nik took on the task of recreating them - contacting vendors, calculating seating space and using past menus to draw a more accurate balance sheet of the business.
The Board of Appeals Hearing Officer who handled the case commended Joe and Nic for submitting the best brief he had received in his 25-year career. The appeal resulted in a very favorable outcome for the restaurant and its owner - they were required to pay no back sales or income tax.