NEW ROCHELLE, NY (July 21, 2026) — A satisfaction of judgment was filed with the Westchester County Clerk on Feb. 28, 2018, discharging a $1,032.29 New York State tax warrant against Jack’s Treehouse LLC of 7 Emerson Avenue.
The warrant, issued by the New York State Department of Labor and Department of Taxation and Finance in the name of “The People of The State of New York,” was signed, sealed and issued at Albany on June 15, 2017, by Lynne A. Camileo, Assistant Director, Adjudication and Determination, for the Commissioner of Labor. It 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 L046002561 covers the 2016 third-quarter period and carries a $1,000 penalty, plus $32.29 in interest calculated from the due date through June 15, 2017, for a total of $1,032.29. The warrant is directed to Lisa Pearson, a UI Employer Compliance Manager in Westchester County, and commands that a copy be filed with the county clerk within five days of receipt, that the claim be satisfied out of the real and personal property of the judgment debtor within the county, and that the money collected be returned to the Department of Labor’s Unemployment Insurance Division within 60 days.
The warrant was filed with Westchester County Clerk Timothy C. Idoni’s office at 2:56 p.m. on June 27, 2017, under Index No. 17-00470, with no filing fee, captioned “NYS Department of Labor and Department of Taxation Finance” as a “NYS Tax Warrants” matter.
A June 16, 2017, cover letter from the Principal Clerk of the Department of Labor’s Central Assignment and Collection Section in Albany asked the county clerk to enter “the attached 100 warrant(s)” in the judgment docket and return the stamped originals.
Jack’s Treehouse LLC appears under Employer Registration Number 51-67220 with a total filed amount of $1,032.29 on the state report “Failure to File Warrants Created on 2017-06-15” for Westchester County. The same page of the report lists Annas Playhouse LLC DBA Anna’s Treehouse, under Employer Registration Number 51-16693, with a warrant in the identical amount of $1,032.29.
The warrant against Jack’s Treehouse LLC was later paid or satisfied. A Satisfaction of Judgment signed at Albany on Feb. 20, 2018, by Lynne Camileo for the Commissioner of Labor states the warrant filed June 27, 2017, in the sum of $1,032.29 “having been wholly paid or satisfied,” with no execution outstanding in the hands of the sheriff of any county in New York, and authorizes and directs the clerk to cancel and discharge it. The satisfaction was filed with the Westchester County Clerk on Feb. 28, 2018.
The warrants were docketed against the company years after the New York State Office of Children and Family Services denied a child care license for 7 Emerson Avenue 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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