Butler v. Wing

OPINION OF THE COURT

Sheila Abdus-Salaam, J.

This is a declaratory judgment action in which plaintiffs challenge the constitutionality of the Statewide Offset Program (SWOP) which allows the New York State Department of Taxation and Finance (DTF) to offset taxpayers’ State income tax refunds against debts owed by the taxpayers to New York State agencies. Plaintiffs have moved for partial summary judgment on several causes of action and for class certification. There is also a motion by individuals not named as plaintiffs here for leave to intervene. Defendants have cross-moved for partial…