BROWN, LUCY CHERNOW, Associate Judge.
The New York State Commissioner of Taxation and Finance ("NYS") appeals the trial court's sua sponte dismissal, with prejudice, of its domesticated judgment. NYS obtained a judgment against appellees in 1993, complying with all requirements to transform the tax liability of $11,249.12, including interest, into a final judgment under New York law. In April 2002, after the Haywards had paid more than fifty percent of the debt, they...
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