NEW ROCHELLE, NY (July 19, 2026) — Jack’s Treehouse LLC, based at 7 Emerson Avenue, was named in a New York State Department of Labor tax warrant for $1,034.10 in December 2017 over a failure to file required unemployment insurance paperwork, and the debt was satisfied within about two months, according to Westchester County Clerk records.
The warrant, filed with the county clerk Dec. 29, 2017, under Index No. 17-00647, was issued jointly by the state Department of Labor and Department of Taxation and Finance against Jack’s Treehouse LLC, identified by Employer Registration Number 51-67220 and FEIN 47-1507083. The warrant states the debt arose from a “Failure to File/Late File NYS-45 penalty assessment” for the first quarter of 2017, found due under Section 685(v)(1) of the state Tax Law or Section 581(2)(b) of the Labor Law.
According to the warrant, the underlying assessment totaled $1,000, with $34.10 in interest added through Dec. 21, 2017, bringing the total to $1,034.10. The warrant was signed and issued in Albany on Dec. 21, 2017, by Lynne A. Camileo, Assistant Director of Adjudication and Determination for the Department of Labor, and directed the county clerk to enter the amount in the judgment docket against the company.
The 2017 NYS-45 filing obligation raises a question not answered in available records: New York State Office of Children and Family Services records show Jack’s Treehouse’s 2014 application for a group family day care license at the Emerson Avenue address was denied, meaning the entity was never licensed to operate a day care at that location. Records reviewed by Talk of the Sound do not indicate why an entity whose day care license application had been denied would have accrued a quarterly wage-filing obligation, which typically arises from having employees on payroll, three years later.
Court records show Jack’s Treehouse LLC was one of roughly 100 employers named in tax warrants filed with the Westchester County Clerk on the same date, part of a routine, mass filing of unemployment insurance compliance warrants against unrelated businesses, according to the filing.
A Satisfaction of Judgment for the warrant, signed by Camileo on Feb. 20, 2018, and filed with the county Feb. 28, 2018, states the $1,034.10 debt “having been wholly paid or satisfied,” directing the clerk to cancel and discharge it.
This article was prepared with the assistance of AI tools under the direction and editing of Robert Cox.
Have information about this story? Email robertcox@talkofthesound (preferred) or contact via WhatsApp: +353 089 972 0669.
Editor’s note: On July 9, 2026, Robert Cox was served with four plenary summonses issued by the Irish High Court (Record Nos. 3331, 3337, 3338, and 3339/2026P) by Sheehan & Partners LLP on behalf of Rubicco-associated LLCs. Talk of the Sound continues reporting on matters of public record.
RELATED
Robert P. Rubicco: Criminal, Liar, Fraud, Daycare Operator: Table of Contents
This article was prepared with the assistance of AI tools under the direction and editing of Robert Cox.
Have information about this story? Email robertcox@talkofthesound (preferred) or contact via WhatsApp: +353 089 972 0669.