Rose, J.
In the course of an investigation and audit by the Petroleum, Alcohol & Tobacco Bureau of the Office of Tax Enforcement of respondent Department of Taxation and Finance, the records of petitioner's fuel distribution business for 1998 to 2001 were seized and retained by respondents. Petitioner then presented Supreme Court with a proposed order to show cause and petition in a purported CPLR article 78 proceeding seeking to compel respondents to return her...
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