United States Second Circuit

In a complaint-in-intervention by the U.S. seeking unpaid employment taxes from defendant, under New York Lien Law sections 70-79a (Article 3-A), dismissal of the complaint is affirmed where Article 3-A's requirement that there be no prior pending Article 3-A action applied to the U.S. when it brought an action under Article 3-A, and the existence of a pending Article 3-A action required dismissal.

Appellate Information

• Argued 06/03/2009
• Decided 05/14/2010
• Published 05/14/2010

Judges

• SACK, Circuit Judge:, Before McLAUGHLIN, CALABRESI, and SACK, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• Andrea R. Tebbets (Kenneth W. Rosenberg, Attorney, Tax Division, Department of Justice, Benton J. Campbell, United States Attorney, Eastern District of New York, of counsel), for Nathan J. Hochman, Assistant Attorney General, Tax Division, Department of Justice, Washington, DC, for Intervenor-Plaintiff-Appellant.


• For Appellees:
  
• Tab Rosenfeld, Rosenfeld & Kaplan, New York, NY, for Defendant-Cross-Defendant-Appellee., Robert W. McCann (Richard J. Allen, Jr., of counsel) Klotz & McCann, New York, NY, for Cross-Claimant-Appellee.