Ordered that the order is affirmed insofar as appealed from, with costs.
Beginning in 1982, the New York State Department of Taxation and Finance (hereinafter the Department) issued six notices of determination of a tax assessment (hereinafter the assessments) to the plaintiff, informing him that he personally owed sales taxes in his capacity as a responsible person (see Tax Law § 1131 [1]; § 1133 [a]) on behalf of nonparty AN-PHIL Service Center...
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