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SHUTTLECLOUD CORP. v. NEW YORK STATE DEPT. OF TAXATION & FIN.

Index No. 651565/19. Appeal No. 14318. Case No. 2020-04161.

198 A.D.3d 449 (2021)

152 N.Y.S.3d 318

2021 NY Slip Op 05407

ShuttleCloud Corp., Appellant, v. New York State Department of Taxation and Finance et al., Respondents.

Appellate Division of the Supreme Court of New York, First Department.

Decided October 7, 2021.

Attorney(s) appearing for the Case

Zemsky Law, PLLC, New York ( Richard P. Zemsky of counsel), for appellant.

Letitia James , Attorney General, New York ( Linda Fang of counsel), for New York State Department of Taxation and Finance, respondent.

Georgia M. Pestana , Corporation Counsel, New York ( Kevin R. Harkins of counsel), for New York City Department of Finance, Jacques Jiha and Bill DeBlasio, respondents.

Concur— Manzanet-Daniels, J.P., Mazzarelli, Moulton, González, Pitt, JJ.

Contrary to plaintiff's contention, the State and City provide administrative remedies for a taxpayer challenge to the amount of overpayment interest it received (Matter of Michael A. Goldstein No. 1 Trust v Tax Appeals Trib. of the State of N.Y., 101 A.D.3d 1496 [3d Dept 2012]). As such, the action was properly dismissed for plaintiff's failure to exhaust its administrative remedies.

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