KOOI v. CHU


129 A.D.2d 393 (1987)

Sary Kooi et al., Appellants, v. Roderick Chu et al., Constituting The New York State Tax Commission, et al., Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

July 9, 1987


Attorney(s) appearing for the Case

Marjorie Karowe for appellants.

Robert Abrams, Attorney-General (Julie S. Mereson and William J. Kogan of counsel), for respondents.

MAIN, MIKOLL, YESAWICH, JR., and HARVEY, JJ., concur.


KANE, J. P.

As part of an effort to increase taxpayer compliance, defendant Department of Taxation and Finance created the Division of Tax Enforcement. The Bureau of Internal Affairs, part of this Division, was created to investigate employee misconduct or bribery. To insure compliance by Department personnel with income tax filing requirements while increasing enforcement efforts in general, the Bureau investigated...

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