District Judge Charles J. Siragusa


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After New York’s tax commissioner sought dismissal of his lawsuit claiming that Tax Law §1101 violates his equal protection rights, plaintiff sought to dismiss his own lawsuit. After the court granted withdrawal, all that remained were the tax commissioner’s motions to dismiss suit and seeking sanctions. The court dismissed suit for lack of subject matter jurisdiction and failure to state a claim. In addition to concluding that plaintiff failed to plausibly allege disparate treatment, the court agreed with defendant that action was barred pursuant to the Tax Injunction Act. New York provides plaintiff a remedy via Tax Law §1139, and CPLR Article 78. Having previously raised an Article 78 action raising claims similar to those at issue, plaintiff is aware of his state remedies. In requiring plaintiff to pay $4,250 as a sanction to the State of New York, the court noted that in his prior efforts to litigate the constitutionality of Tax Law §1101, plaintiff has repeatedly been informed that he has no basis for a 42 USC §1983 lawsuit. Based on the history of plaintiff’s frivolous litigation on the issue, and the numerous judges who have informed him that this claims lack merit, the court concluded that plaintiff was in violation of Rule 11(b).