Matter of Molla Auto Sales, Inc. v. New York State Dept. of Labor
Opinion
Matter of Molla Auto Sales, Inc. v New York State Dept. of Labor
2026 NY Slip Op 04503
July 22, 2026
Appellate Division, Second Department
Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431.
This decision is uncorrected and subject to revision before publication in the Official Reports.
In the Matter of Molla Auto Sales, Inc., appellant,
v
New York State Department of Labor, respondent.
Supreme Court of the State of New York, Appellate Division, Second Judicial Department
Decided on July 22, 2026
2024-07464, (Index No. 708620/23)
Cheryl E. Chambers, J.P.
Helen Voutsinas
Janice A. Taylor
Phillip Hom, JJ.
Leavitt Kerson & Sehati, Forest Hills, NY (Paul E. Kerson of counsel), for appellant.
Letitia James, Attorney General, New York, NY (Judith N. Vale and Anthony R. Raduazo of counsel), for respondent.
DECISION & ORDER
In a proceeding pursuant to CPLR article 78 to review a determination of the New York State Department of Labor dated October 31, 2017, which assessed unemployment insurance contributions and a penalty against the petitioner, the petitioner appeals from an order and judgment (one paper) of the Supreme Court, Queens County (Cassandra A. Johnson, J.), entered March 29, 2024. The order and judgment granted the motion of the New York State Department of Labor pursuant to CPLR 3211(a) and 7804(f) to dismiss the petition and, in effect, dismissed the proceeding.
ORDERED that the order and judgment is affirmed, with costs.
The Supreme Court properly granted the motion of the New York State Department of Labor pursuant to CPLR 3211(a) and 7804(f) to dismiss the petition and, in effect, dismissed the proceeding. The petitioner failed to serve the Attorney General in accordance with CPLR 7804(c) (see Matter of Polletta v McLauhlin, 201 AD3d 723, 723-724; Matter of Reillo v New York State Thruway Authority 159 AD3d 993, 994; Matter of Williams v Zambelli, 125 AD3d 678).
In light of our determination, we need not reach the parties' remaining contentions.
CHAMBERS, J.P., VOUTSINAS, TAYLOR and HOM, JJ., concur.
ENTER:
Darrell M. Joseph
Clerk of the Court
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