Ryan v. New York State Department of Taxation & Finance

In an action, inter alia, for a judgment declaring a tax assessment null and void, the plaintiff appeals from an order of the Supreme Court, Rockland County (Weiner, J.), dated December 3, 2007, which granted the defendant’s motion pursuant to CPLR 3211 (a) to dismiss the complaint for failure to exhaust administrative remedies.

Ordered that the order is affirmed, with costs.

On September 22, 1997 the defendant New York State Department of Taxation and Finance sent a notice of determination to the plaintiff stating that it was assessing against him, as an “Officer/Responsible Person” of…