In this action for declaratory and related relief, plaintiffs challenge the Statewide Offset Program (see Tax Law § 171-f) to the extent that it permits the New York State Department of Taxation and Finance (DTF) to offset a taxpayer's income tax refund by the amount of any debt owed by the taxpayer to the New York State Office of Temporary and Disability Assistance (OTDA). Plaintiffs are taxpayers who allege that defendants, in subjecting them to such offsets...
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