Agosto v. Tax Commission

Main, J. P.

Appeal from a judgment of the Supreme Court at Special Term (Hughes, J.), entered November 9, 1984 in Albany County, which granted petitioner’s application, in a proceeding pursuant to CPLR article 78, to annul respondent’s determination of tax liability and to vacate the tax assessment and warrant issued thereon.

In February 1983, the State Department of Taxation and Finance sent to petitioner by certified mail four notices of deficiency. As the result of an alleged computer error, these notices were addressed to petitioner at 294 Wallen Street, Brooklyn, rather than to his actual…