In these tax certiorari proceedings, petitioners move this court pursuant to rule 678.3 of the Rules of the Appellate Division, Second Department (22 NYCRR 678.3) for an order dispensing with the audit requirements thereof and granting these petitioners leave to file a note of issue. It is apparent from the papers that neither the petitioners nor respondent have evidenced any diligence in conducting the audits prescribed by the rules...
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