NEW ROCHELLE, NY (July 21, 2026) — New York State filed a $1,034.78 tax warrant against Jack’s Treehouse LLC of 7 Emerson Ave. with the Westchester County Clerk on Jan. 5, 2017, after the state Department of Labor and Department of Taxation and Finance assessed a penalty against the company for failing to file or late-filing an NYS-45 return for the fourth quarter of 2015.
The warrant, issued in the name of “The People of The State of New York,” states that a Failure to File/Late File NYS-45 penalty assessment was found due under Section 685(v)(1) of the Tax Law or Section 581(2)(b) of the Labor Law. According to the warrant, Assessment ID L044770467 covers the 2015 fourth-quarter period and carries a $1,000 penalty, plus $34.78 in interest calculated from the due date through Oct. 20, 2016, for a total of $1,034.78.
The warrant was signed, sealed and issued at Albany on Oct. 20, 2016, by Lynne A. Camileo, Assistant Director, Adjudication and Determination, for the Commissioner of Labor. It is directed to Greta Brown-Vergare, a UI Employer Compliance Agent III in Westchester County, commanding her to file a copy with the county clerk within five days of receipt, to satisfy the claim out of the real and personal property of the judgment debtor within the county, and to return the money collected to the Department of Labor’s Unemployment Insurance Division within 60 days. The warrant directs the county clerk to enter the amount in the judgment docket against the company.
The filing was received by Westchester County Clerk Timothy C. Idoni’s office at 11:09 a.m. on Jan. 5, 2017, under Index No. 17-00304, with no filing fee, captioned “NYS Dept of Labor”.
Jack’s Treehouse LLC appears under Employer Registration Number 51-67220 with a total filed amount of $1,034.78 on the state report “Failure to File Warrants Created on 2016-10-20” for Westchester County. The report page lists dozens of Westchester employers, most with warrants of $1,034.78, with others at $1,053.24 and one at $2,121.74.
The warrant was docketed against the company after the New York State Office of Children and Family Services denied a child care license for 7 Emerson Ave. in 2014.
Editor’s note: On July 9, 2026, Sheehan & Partners LLP served four Irish High Court plenary summonses (Record Nos. 3331, 3337, 3338 and 3339/2026P) on behalf of LLCs associated with Robert P. Rubicco. Talk of the Sound continues reporting on matters of public record.
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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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