New York State Tax Department Withdraws A Six Figure Docketed Judgment

Hodgson Russ successfully represented married clients in an Article 78 proceeding challenging New York State Department of Taxation assessments arising from alleged nonfiling of income tax returns after the clients relocated from New York to Florida. The Department issued proposed audit changes, assessments, and a collection warrant without proper notice, and mailed all correspondence to a former New York residence, despite the clients’ consistent use of a Florida address on tax filings and other records. Hodgson Russ argued that the Department failed to comply with statutory notice requirements under the Tax Law. The Department ultimately agreed to vacate the assessments and withdraw the collection warrant.