NEW ROCHELLE, NY (July 12, 2026) — Unlike the four other New York State tax warrants detailed elsewhere in this series, all filed against Robert Rubicco personally or jointly with Christina Rubicco, a fifth warrant obtained by Talk of the Sound was filed directly against the day care business itself: Anna & Jack’s Treehouse, LLC.
The warrant (Warrant ID E-049544028-W001-9) lists the judgment debtor as Anna & Jack’s Treehouse, LLC, with a last known address of 136 Centre Ave., New Rochelle, NY 10805-2802 — the company’s New Rochelle day care location. It was docketed in Westchester County on Nov. 27, 2019, under Article 22/30 of the state Tax Law.
The underlying assessment (Assessment ID L-050514778-3) covered a tax period ending June 30, 2019, and itemized as follows:
– Tax: $2,650.26
– Penalty: $185.51
– Interest: $96.16
– Total assessment: $2,931.93
The warrant states the total amount due carried an interest rate of 10.00% per year from Nov. 26, 2019 — the highest interest rate of any of the five warrants in this series. It was issued to a Department of Taxation and Finance officer identified as C. Richards.
Notably, this warrant — covering a tax period ending in mid-2019 — was docketed roughly two months before the warrant detailed in Part XLV, which named Rob and Christina Rubicco personally for a 2018 tax period. The two warrants, filed against the individuals and the LLC respectively, were docketed within about two months of each other in late 2019 and early 2020.
Article 22/30 of the Tax Law, cited on this warrant, governs both personal income tax and, under Article 30, corporate or entity-level tax obligations; the specific tax type underlying this business-entity warrant is not detailed further on the face of the document.
Talk of the Sound searched the New York State Department of State’s Tax Warrant Notice System, which is intended to include both open and satisfied warrants, for “Rubicco” in both Westchester and Bronx counties, and for “Treehouse” in Westchester County. None of the five warrants in this series were returned by those searches. Talk of the Sound has no information on whether, when, how or for what amount — given accrued interest — any of these warrants were satisfied, if in fact they were. Talk of the Sound has asked the Department of Taxation and Finance to clarify the status of each and will update this report with any response.
Update July 2026: The New York State Department of Taxation and Finance has confirmed warrant E-049544028-W001-9, filed against Anna & Jack’s Treehouse, LLC and docketed in Westchester County on 11/27/2019 for $2,931.93, was satisfied on 5/20/2020. Asked for additional detail on how the warrant was resolved, including any interest paid or whether a lien was collected against property, a Department spokesperson said that information is protected under tax secrecy law. Satisfied warrants are removed from Tax Warrant Notice System after six years.
Editor’s note: On July 9, 2026, four plenary summonses were served on this publication’s publisher by Sheehan & Partners LLP on behalf of LLCs associated with Robert P. Rubicco, in connection with this series. Talk of the Sound continues to report on matters of public record and will provide updates on that litigation as appropriate.
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This article was prepared with the assistance of AI tools under the direction and editing of Robert Cox.
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