NYS. AGENTS v. TAXATION & FIN.

108427/09

29 Misc.3d 332 (2010)

905 N.Y.S.2d 856

NEW YORK STATE ASSOCIATION OF ENROLLED AGENTS, INC., Plaintiff, v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE et al., Defendants.

Supreme Court, New York County.

Decided July 6, 2010.


Attorney(s) appearing for the Case

Andrew M. Cuomo , Attorney General, New York City ( John M. Schwartz of counsel), for defendants.

McDermott Will & Emery LLP, New York City ( Arthur R. Rosen and Jeffrey S. Reed of counsel), for plaintiff.


OPINION OF THE COURT

MARCY S. FRIEDMAN, J.

In this action, plaintiff seeks a judgment declaring that Tax Law § 32 is unconstitutional and that defendant New York State Department of Taxation and Finance (DTF) may not require enrolled agents or the employees of enrolled agents to register with the DTF or to pay any fees pursuant to section 32. Defendants move, pursuant to CPLR 3211 (a) (7), to dismiss the...

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