New York State Tax Commission v. State Organized Crime Task Force

This is a proceeding brought by the New York State Tax Commission pursuant to CPLR 2304 to quash a subpoena duces tecum served upon the Tax Commission by the State Organized Crime Task Force. That subpoena issued in accordance with CPL 190.50 requires the Tax Commission to produce before the Monroe County Grand Jury a certified copy of the 1973 income tax return of one Casimer Gervase.

The Tax Commission relies upon subdivision (e) of section 697 of the Tax Law, the so-called "secrecy requirement” of the Tax Law, in its efforts to quash the subpoena served upon it. That section prohibits any…