Mintz v. American Tax Relief, LLC

*518OPINION OF THE COURT

Paul G. Feinman, J.

Defendant moves, preanswer, to dismiss the complaint. For the reasons set forth below, the motion is granted in part and denied in part.

Background

Plaintiffs, the Commissioner of the New York City Department of Consumer Affairs (DCA) and the City of New York, allege that defendant American Tax Relief, LLC violated the Consumer Protection Law which prohibits “deceptive trade practices” in the offering of its services to New York City consumers (notice of motion to dismiss verified complaint 1Í1Í 2, 7). Plaintiffs allege that defendant mailed six…