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NEW YORK STATE ASSOCIATION OF ENROLLED AGENTS, INC. v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE

108427/09.

2010 NY Slip Op 20293

NEW YORK STATE ASSOCIATION OF ENROLLED AGENTS, INC., Plaintiff, v. NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE, AND JAMIE WOODWARD, AS ACTING COMMISSIONER OF TAXATION AND FINANCE OF THE STATE OF NEW YORK, Defendants.

Supreme Court, New York County.

Decided July 6, 2010.

Attorney(s) appearing for the Case

Arthur R. Rosen & Jeffrey S. Reed, McDermott Will & Emery LLP, 340 Madison Avenue, New York, NY 10173, for Plaintiff.

John M. Schwartz, NYS Office of Attorney General Andrew Cuomo, 120 Broadway — 24th Floor, New York, NY 10271, for Defendants.

MARCY S. FRIEDMAN, J.

In this action, plaintiff seeks a judgment declaring that New York Tax Law § 32 ("Section 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 complaint for failure to state a cause of action, and...

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