Cohen v. New York State Department of Taxation

—Crew III, J.

Appeal from a judgment of the Supreme Court (Kahn, J.), entered February 8, 1996 in Albany County, which, in a proceeding pursuant to CPLR article 78, granted respondent’s motion to dismiss the petition for failure to exhaust administrative remedies.

Petitioner commenced this CPLR article 78 proceeding seeking, inter alia, to vacate a tax warrant filed against him in connection with sales tax assessments issued against Beacon Decorators, Inc. for six quarterly periods between 1983 and 1985.* Respondent moved to dismiss the petition on the grounds that petitioner failed to exhaust…