The defendant had moved to the dismiss a complaint pursuant to CPLR §3211(a)(1), (5), (7).

The plaintiff claimed that “the defendant was her certified public accountant” (CPA) and the defendant had “told her he would help her with the property she owns….” (property). She alleged that a contract of sale (contract) and joint venture agreement (JVA) was signed by the parties and back dated from July 12, 2004 to Dec. 31, 2003. She alleged that those agreements (agreements) are now “void, invalid and unenforceable.”